The Resource Modification of U.S. estate, gift, GST tax regime

Modification of U.S. estate, gift, GST tax regime

Label
Modification of U.S. estate, gift, GST tax regime
Title
Modification of U.S. estate, gift, GST tax regime
Creator
Subject
Language
eng
Summary
The "Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010" made generous, yet temporary, changes in U.S. estate, gift, and generation-skipping transfer taxes. This article focuses on five areas: a summary of the law before the Act; an overview of the changes made by the Act; the sunset provisins of the Act; a summary of the effect of the changes on non-U.S. persons; and, the effect of the changes on banks and trusts operating offshore
Citation source
In: Journal of international taxation. - New York. - Vol. 22 (2011),
http://library.link/vocab/creatorName
  • Nguyen, D.Q
  • DePasquale, P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • GST
  • gift tax
  • inheritance tax
  • estate planning
  • trust
  • offshore bank
Label
Modification of U.S. estate, gift, GST tax regime
Instantiates
Publication
Label
Modification of U.S. estate, gift, GST tax regime
Publication

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