Trusts and Estates

Ca. Trs. & Estates Quarterly 2021, Volume 27, Issue 2

TAX ALERT

By Elizabeth T. Pierson, Esq.*

This article summarizes selected developments in federal and state taxation law since the last Quarterly that may be of interest to trust and estate attorneys.

I. FEDERAL ADMINISTRATIVE & LEGISLATIVE ACTIVITIES

A. Proposed User Fee for Estate Tax Closing Letters

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