Calculating Estate Tax Liability : 2001 to 2011 and Beyond

Author / Creator

Library of Congress. Congressional Research Service

Available as

Online

Summary

Explains basis of Federal estate tax liability calculations for 2001-2011 and beyond, in light of Dec. 31, 2010 scheduled expiration of Economic Growth and Tax Relief Reconciliation Act of 2001. Ex...

Explains basis of Federal estate tax liability calculations for 2001-2011 and beyond, 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, steps involved in calculating estate tax liability, and cautionary notes. Includes tables.

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