EGTRAAEconomic Growth and Tax Relief and Reconciliation Act of 2001
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The number of additional taxpayers that would be subject to the AMT in the years beyond 2013, absent legislative action, depends on whether the provisions of EGTRAA and JGTRRA are extended.
Exhibit 1: Transfer Tax Rates and Exemption Amounts Under EGTRAA Highest estate, Calendar Death transfer exemptions for estate and gift and GST year generation skipping transfer (GST) taxes tax rates 2002 $1 million for estate tax; $1.