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.
Year of publication: |
2001
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Authors: | VanDenburgh, William M. ; Harmelink, Philip J. |
Published in: |
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
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