Estate and Gift Tax Inflation Adjustments
Click here for Excel spreadsheet (.xls) showing various inflation adjustments from 1997 and 2001 Tax Acts pertaining to estate and gift taxes. Click here for the same information as an Adobe (.pdf) file. (Data current through 2010 pending any action by Congress regarding estate taxes in 2010.)
Articles
- December 2009 Letter to Friends and Clients. This letter summarizes what the estate, gift and generation-skipping transfer taxes are for 2009 (for comparison), in 2010 and 2011 under present provisions of the federal tax law, and the uncertainties presented for 2010 including possible retroactive legislative enactment and corresponding constitutional challenge. Then we saved the good news for the end where we outlined some planning opportunities now available for a small window which we think will be the first few months of 2010 (assuming there is no legislation by December 31, 2009).
- March 2009 Letter to Friends and Clients. In response to our January letter (see item following), we received several questions related to California property taxes and retirement plans in light of the economic downturn and state and federal legislation recently adopted. The interest was so strong that we thought it worth sending a follow-up letter on these points.
- January 2009 Letter to Friends and Clients. There are many law changes to discuss, plus suggestions and strategies for these tough economic times, not to mention the uncertainty of what the estate tax laws will be after 2009.
- May 2008 Letter to Clients and Friends
- Winter, 2001, Tax Litigation Newsletter Click here to download as Adobe Acrobat .pdf file
- Increasing Taxpayer Compliance: A Discussion of the Negligence Penalty Paper presented to the Ways & Means Committee of the U. S. House of Representatives in Washington, D.C., May, 1998, Co-Authored by John W. Ambrecht
- "Highlights of the New Tax Law" (August 5, 1997)
Links
Federal
IRS Tax Regulations in Plain English
Federal Tax Rates (1996-Present)
California
California Franchise Tax Board
California Revenue & Taxation Code, Table of Contents
California Law Revision Commission (includes memoranda, reports, and recommendations to the Legislature)
Miscellaneous
Various Financial Calculators (calculators for tax interest, loans, investment yield, retirement savings, retirement spending, present value)
Glossary of Tax and Business Terms
These publications and links are for information purposes only and are not meant nor should be construed to be legal advice. Note, also, the date of the document. Laws are constantly changing, and are subject to differing interpretations. We, therefore, urge you to do additional research or to contact your own legal or tax counsel before acting on the information presented therein.
For comments about this web site, email green@taxlawsb.com
This page updated December, 2009.
This page: www.taxlawsb.com/resources/general.htm