@misc{
 title = {Massachusetts Estate Tax Guide},
 type = {misc},
 year = {2002},
 id = {d8dcba98-069f-3adc-9db2-0d25d43365cd},
 created = {2021-01-22T18:26:33.281Z},
 file_attached = {false},
 profile_id = {7a51828e-9782-3fa4-8bdb-357443954bfc},
 group_id = {b49ab5c8-edb7-3544-9fc1-ebbc7f3ac750},
 last_modified = {2021-01-22T18:26:33.281Z},
 read = {false},
 starred = {false},
 authored = {false},
 confirmed = {true},
 hidden = {false},
 citation_key = {MA_TIR2002},
 private_publication = {false},
 abstract = {This Technical Information Release ("TIR") explains amendments to the personal income tax, tax administration, the sales tax, and the estate tax contained in chapter 186 of the Acts of 2002, An Act Enhancing State Revenues ("the Act"), enacted on July 25, 2002. [1] The pertinent effective dates for the various provisions of the Act are set out below. A separate TIR is forthcoming that will provide additional details on the income tax treatment of capital gains and losses. Also, the Act changed certain provisions governing the taxation of cigarettes and cigars that are explained in TIR 02-15.},
 bibtype = {misc},
 author = {Revenue, Massachusetts Department of}
}

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