State Death Tax Credit for Estate Tax.

[New York] : Wolters Kluwer, [Dates TBD]-

1 online resource : digital

Tax - Estates, Gifts & Trusts, Cheetah.

The State Death Tax Credit for Estate Lookup is used to calculate the amount of the credit available for state death taxes paid with respect to property included in a decedent's gross estate for decedents dying before 2005 and after 2012. For the estates of decedents dying after 2004 and before 2013, the state death tax credit was replaced with a deduction from the gross estate for state death taxes actually paid. For estates of decedents dying after December 31, 2001, the maximum credit is reduced to a percentage of the credit that would otherwise be computed using the rate schedule. For estates of decedents dying in 2002, the credit is limited to 75 percent of the scheduled amount. For estates of decedents dying in 2003, the credit is limited to 50 percent of the scheduled amount. For estates of decedents dying in 2004 the credit is limited to 25 percent of the scheduled amount.

Includes bibliographical references.

Description based on online resource; title from contents screen of Tax - Estates, Gifts & Trusts practice area (Cheetah, viewed October 01, 2019).

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