Massachusetts law about estate taxation

A compilation of laws, regulations, and web sources on estate tax law by the Trial Court Law Libraries

Table of Contents

Best bet

$1 million

Estate Tax, Mass. Dept. of Revenue.
"If you're responsible for the estate of someone who has died, you may need to file an estate tax return. If the estate is worth less than $1,000,000, you don't need to file a return or pay an estate tax." Includes information and forms.

Massachusetts laws

MGL c.65C Massachusetts Estate Tax

Federal laws

Internal Revenue Code in effect as of December 31, 2000MGL 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." This is an archived version of the document formerly hosted by the US House of Representatives.

26 USC 2001-2210 (current version): Estate Tax

Federal regulations

26 CFR Pt.20 Estate Tax

Print sources

Income Taxation of Trusts and Estates , Tax Management, loose-leaf

Official MassTax Guide, West Pub. Co., annual, volume 4, Estate/Inheritance Tax

Preparing Fiduciary Income, Gift and Estate Tax Returns , 2d ed. MCLE, loose-leaf

Preparing Fiduciary Income Tax Returns , Federal and State, Matthew Bender, loose-leaf

Contact

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Within Massachusetts only

Online

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Address

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2 Center Plaza
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Boston, MA 02108
Last updated: June 14, 2018

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