Massachusetts Law About Estate Taxation
Massachusetts Laws
MGL c.65C Massachusetts Estate Tax
Massachusetts Regulations
830 CMR 65C.00 Estate Taxation
Federal Laws
Internal Revenue Code in effect as of December 31, 2000. Select US Code 2000 and then enter your citation in the format 26USC###. MGL c.65C, s.2A specifies "all references... in this chapter to the Internal Revenue Code, unless the context clearly indicates otherwise, shall be to the Code as in effect on December 31, 2000."
26 USC 2001-2210 (current version): Estate Tax
PL 111-312: The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, December 17, 2010.
Federal Regulations
26 CFR Pt.20 Estate Tax
Other Web Sources
DOR Directive 03-2: Estate Tax Issues Arising from Decoupling the Massachusetts Estate Tax from the Federal Estate Tax, Mass. Dept. of Revenue.
Estate Planning Update, February 2, 2011. Boston.com. Outlines changes under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, and makes suggestions for estate planning as a result.
A Guide to Estate Taxes, Mass. Dept. of Revenue.
New Massachusetts Estate Tax Law, Edwards, Angell, Palmer and Dodge, LLP. Summarizes the challenges presented by the estate tax law effective January 1, 2003.
Technical Changes to New Massachusetts Estate Tax Law Provide Planning Opportunities, Goodwin Procter. Summarizes the challenges presented by a new law, effective January 1, 2003.
Print Sources
Income Taxation of Trusts and Estates, Tax Management (loose-leaf).
Preparing estate tax returns, MCLE (loose-leaf).