Calculating Estate Tax Liability During the Estate Tax Phasedown Period 2001-2009

Author / Creator

Library of Congress. Congressional Research Service

Available as

Online

Summary

Explains basis of Federal estate tax liability calculations for 2001-2009, in light of Dec. 31, 2010 scheduled expiration of Economic Growth and Tax Relief Reconciliation Act of 2001. Examines appl...

Explains basis of Federal estate tax liability calculations for 2001-2009, in light of Dec. 31, 2010 scheduled expiration of Economic Growth and Tax Relief Reconciliation Act of 2001. Examines applicable exclusion and credit amounts, marginal tax rates, and steps involved in calculating estate tax liability. Includes tables.

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