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Taxation & Estate Planning

: TaxProf Blog

Moore: Previously Taxed Property Credit and the § 2035(b) Gross Up

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Kelly A. Moore (Toledo) has published Previously Taxed Property Credit and the 2035(b) Gross Up, 34 S. Ill. U. L.J. 275 (2010). Here is the abstract: The Economic Growth and Tax Relief and Reconciliation Act of 2001 provided for a systematic increase in the exclusion amount of the Estate Tax,...

Full post as published by TaxProf Blog on September 29, 2010 (boomark / email).

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