Massachusetts Law About Estate Taxation
MGL c.65C Massachusetts Estate Tax
830 CMR 65C.00 Estate Taxation
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."
26 USC 2001-2210 (current version): Estate Tax
26 CFR Pt.20 Estate Tax
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.
Income Taxation of Trusts and Estates, Tax Management (loose-leaf).
Preparing estate tax returns, MCLE (loose-leaf).