Will the Applicable Exclusion Amount Tame Section 2057, Again?

Date

2010

Journal Title

Journal ISSN

Volume Title

Publisher

Texas Tech Estate Planning & Community Property Journal

Abstract

Discusses the history of section 2057 in the Internal Revenue Code and also the Economic Growth and institution of the Tax Relief Reconciliation Act (EGTRRA). Also discusses the changes EGRTRRA has brought and its potential disappearance in 2011 if no action is taken. Argues that compromise between EGRTRRA and section 2057 is necessary and that legislative action needs to be taken.

Description

Keywords

Internal Revenue Code, Estate planning, EGTRRA, Economic Growth and Institution of the Tax Relief Reconciliation Act, Tax relief, Legislative reform, Transfer tax

Citation

Kelly A. Moore, Will the Applicable Exclusion Amount Tame Section 2057, Again?, 3 Est. Plan. & Cmty. Prop. L. J. 13 (2010).