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Massachusetts Law About Estate Taxation

Massachusetts Laws

MGL c.65C Massachusetts Estate Tax

Massachusetts Regulations

830 CMR 65C.00 Estate Taxation

Federal Laws

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 This is an archived version of the document formerly hosted by the US House of Representatives.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

PL 111-312: The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, December 17, 2010.

Federal Regulations

26 CFR Pt.20 Estate Tax

Other Web Sources

DOR Directive 03-2: Estate Tax Issues Arising from Decoupling the Massachusetts Estate Tax from the Federal Estate Tax, Mass. Dept. of Revenue.

Estate Planning Update, February 2, 2011. Boston.com. Outlines changes under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, and makes suggestions for estate planning as a result.

A Guide to Estate Taxes, Mass. Dept. of Revenue.

Print Sources

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

Preparing estate tax returns, MCLE (loose-leaf).