Massachusetts General Estate Tax Guide. 2000.
Massachusetts General Estate Tax Guide [link]Website  abstract   bibtex   
If you're responsible for the estate of someone who died, you may need to file an estate tax return. If the estate is worth less than $1,000,000, you don't need to file a return or pay an estate tax. Massachusetts estate tax returns are required if the gross estate, plus adjusted taxable gifts, computed using the Internal Revenue Code in effect on December 31, 2000, exceeds $1,000,000. This guide is not designed to address all questions which may arise nor to address complex issues in detail. Nothing contained herein supersedes, alters or otherwise changes any provision of the Massachusetts General Laws, Massachusetts Department of Revenue Regulations, Department rulings or any other sources of the law.
@misc{
 title = {Massachusetts General Estate Tax Guide},
 type = {misc},
 year = {2000},
 websites = {https://www.mass.gov/guides/a-guide-to-estate-taxes#-computation-of-maximum-federal-credit-for-state-death-taxes-},
 publisher = {Massachusetts Department of Revenue},
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 abstract = {If you're responsible for the estate of someone who died, you may need to file an estate tax return. If the estate is worth less than $1,000,000, you don't need to file a return or pay an estate tax. Massachusetts estate tax returns are required if the gross estate, plus adjusted taxable gifts, computed using the Internal Revenue Code in effect on December 31, 2000, exceeds $1,000,000. This guide is not designed to address all questions which may arise nor to address complex issues in detail. Nothing contained herein supersedes, alters or otherwise changes any provision of the Massachusetts General Laws, Massachusetts Department of Revenue Regulations, Department rulings or any other sources of the law.},
 bibtype = {misc},
 author = {}
}

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