Estate taxes, the taxes paid on the property owned by the decedent at the time of death, are subject to a variety of rules and regulations. To figure estate taxes the 'gross estate' must be first be determined. Surprisingly to many people are the items that must be added to the estate to come up with the 'gross estate' including: the value of property that the decedent had transferred up to three years prior to death; the value of any property transferred by the decedent of which a controlling interest remained; the value of any jointly owned property; annuities; the value of some powers of appointments and other items that an estate planner can help foresee. In addition to inclusions, there are also deductions from the estate which help to offset the possible taxes.