As a result of changes made by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), the Estate tax and the Generation Skipping Transfer (GST) tax was repealed for estates of decedents who pass away in 2010. EGTRRA also provided for a modified carryover basis regime in 2010.
Additional Tax Alerts
Arts and Culture
IRS releases Notice 2018-99: Interim Guidance to Determine Parking Expenses for Qualified Transportation Fringe