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Estates and Trusts

Maurice A. Deane School of Law at Hofstra University

2023

Tax

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Death By Deduction: Section 2058 And The Decline Of State Death Taxes, Jeffrey A. Cooper Mar 2023

Death By Deduction: Section 2058 And The Decline Of State Death Taxes, Jeffrey A. Cooper

ACTEC Law Journal

This article illustrates how, and seeks to explain why, the deduction for state estate taxes (Internal Revenue Code Section 2058) seems to have had no meaningful effect on state tax policy.

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