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.
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页码：74 / +
页数：16
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