On Dec. 17, President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. In essence, the act extends through 2012 most of the so-called "Bush era tax cuts," which were originally contained in the Economic Growth and Tax Relief Reconciliation Act of 2001.
Changes to the Estate and Gift Tax Under the New Tax Act
The Legal Intelligencer
January 21, 2011
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