Estate planning changes in the 2001 Tax Act - More than you can count

被引：0

作者：

Blattmachr, JG ^{[1
]}

Detzel, LY ^{[1
]}

机构：

[1] New York State Bar Assoc, Trusts & Estates Law Sect, New York, NY USA

来源：

JOURNAL OF TAXATION | 2001年 / 95卷 / 02期

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The massive changes to the wealth transfer tax system include a return to separate treatment for the gift tax, a series of rate and exemption changes for the estate and generation-skipping transfer taxes, and institution of a new modified carryover basis regime-all capped by total repeal of the estate and GST taxes but only for one year.

引用

页码：74 / +

页数：16

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