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

共 50 条

[21] TACHOMETERS CAN BE MORE USEFUL THAN YOU THINK
GREGORY, A
CONTROL AND INSTRUMENTATION, 1973, 5 (04): : 52 - 53
[22] Effect of Estate and Gift Tax Provisions of the Revenue Act of 1948 on Basic Procedures of Estate Planning As Between Husband and Wife
不详
TAXES-THE TAX MAGAZINE, 1948, 26 (06): : 576 - 579
[23] What's new on the tax front? More than you think
Simonoff, E
FORTUNE, 1997, 135 (05) : 182 - 184
[24] ESTATE PLANNING STRATEGIES THROUGH LIFE-INSURANCE TRUSTS UNDER THE 1981 TAX ACT
FRIEDMAN, JR
TAXES, 1982, 60 (05): : 349 - 367
[25] ESTATE PLANNING AFTER THE 1976 TAX-REFORM ACT - MILAM,EE, CRUMBLEY,DL
CURRY, EL
ACCOUNTING REVIEW, 1979, 54 (02) : 464 - 465
[26] Can you get more than you paid for with lung cancer screening?
Colice, Gene L.
CHEST, 2006, 130 (03) : 632 - 633
[27] Religion and Sustainable Urban Planning: 'If you can't count it, or won't count it, it doesn't count'
Greed, Clara
SUSTAINABLE DEVELOPMENT, 2016, 24 (03) : 154 - 162
[28] Estate planning for family-owned businesses - Lots of changes in the '98 Act
Mezzullo, LA
JOURNAL OF TAXATION, 1998, 89 (04): : 214 - 219
[29] 1964 ACT - CHANGES AFFECTING INDIVIDUALS - PLANNING FOR THE TAX SAVINGS AND LIMITATIONS
BARNES, WT
MCANALLEN, WJ
JOURNAL OF TAXATION, 1964, 20 (05): : 277 - 282
[30] BETTER SCHOOLS - YOU CAN GIVE MORE THAN MONEY
SHUMWAY, FR
METAL STAMPING, 1971, 5 (12): : 27 - &

← 1 2 3 4 5 →