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.
MGL c.65C Massachusetts estate tax
Internal Revenue Code in effect as of December 31, 2000. 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." This is an archived version of the document formerly hosted by the US House of Representatives.
26 USC 2001-2210 (current version): Estate Tax
26 CFR Pt.20 Estate Tax
Income taxation of trusts and estates, Tax Management, loose-leaf
Massachusetts practice, volume 4 (taxation), West Group, Ch. 9. Estate Tax
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
|Last updated:||September 14, 2020|