ARTICLES - Transfer Taxes - THE UNCERTAINTY OF DEATH AND TAXES - Transfer tax changes are a major component of the new tax act. It repeals the estate and generation-skipping taxes as of 2010 and phases in lower rates and higher exemptions in the interim period. The legislation also brings almost unprecedented complexity to the estate planning process.
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|Authors:||VanDenburgh, William M. ; Harmelink, Philip J.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 192.2001, 4, p. 95-99
Harmelink, Philip J., (2002)
Harmelink, Philip J., (2003)
VanDenburgh, William M., (2008)
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