estate taxes by state

• Putting Taxes On the Map: Federal Tax Burdens by City, County, Congressional District and State

This report presents the Tax Foundation's most detailed portrait of the geographic spread of the federal tax burden to date. It provides estimates of all federal taxes - individual income taxes, corporate income taxes, payroll taxes, estate taxes and all federal excise taxes - by major city area, county, congressional district and state, illustrating the striking diversity of impact that federal tax policies established by Congress have on communities across the US. It should come as no surprise that America's richest cities also bear the nation's highest federal tax burdens. The average household in Stamford-Norwalk paid a staggering $82,745 in federal taxes in 2004 - more than double any other city in America. The number one low-tax city in America is the McAllen-Endinburg-Mission are...

• Special Report - Tax Foundation
• August 14, 2009

• U.S. v. Nazar, (10th Cir. 2011)

... United States Court of Appeals. .... Can a taxpayer avoid income taxes by selling farm assets after declaring Chapter 12 .... . any tax . . . incurred by the estate." 11U.S.C. § 503(b)(1)(B)(i). Mapping their way t...

• Federal Circuits

• Small Business Director Shares Wishes

* Gov. Jon Corzine, our state senators and assembly members, must act now to fix longstanding problems that if left unchecked will surely impact New Jersey's future. My wish list includes resolving high real estate taxes, uncontrolled state spending with deficits financed by long-term debt, and providing needed improvements to our transportation infrastructure.

• NJBIZ
• August 21, 2009

• 25 CFR 115.105 - Funds of deceased Indians of the Five Civilized Tribes.

... to pay ad valorem and personal property taxes, Federal and State estate and income taxes, obliga...

• Code of Federal Regulations - Title 25: Indians

• Protecting the Roth Ira Conversion for Heirs

The federal estate tax, combined with net federal income tax on "income in respect of decedent" distributions (IRD), plus state income tax on those distributions, can diminish the net inheritance left to the heirs by 70% to 80%. [...] a survivorship life insurance policy owned by an irrevocable trust can restore plan assets diminished by federal and state estate taxes. The keys that unlock this potential for maximum Roth deferral are separate sources of funds, like individual life insurance to pay the income taxes on the IRA/Roth conversion at the participant's death, and survivorship insurance to pay the estate taxes at the surviving spouse's death.

• Life Insurance Selling
• Vol. 79 Nbr. 7, July 2004

• Fourteenth Amendment. Section 1: Privileges and immunities of citizenchip, due process and equal protection

... (1937) (statute making the payment of poll taxes a prerequisite to the right to vote); Madden v. Ke... . Estates, Succession, Abandoned Property .-The Due Process ...

• Constitution of the United States (Annotated)

• State Warned of Housing Bubble ; Economy Surging, but Credit Called 'Hazard'

OLYMPIA A red-hot housing market continues to surpass expectations, creating jobs and fattening state coffers with the taxes generated by real estate deals. But on Thursday the state's chief economist warned that rising interest rates and falling home prices could end the boom. We may see a very unpleasant problem developing because of the activities created (by) the cheap credit finally ending," Chang Mook Sohn told the Revenue Forecast Council.

• The Columbian
• June 17, 2005

• Assessor in Missouri Gives His Two Cents On Tax Relief

When homeowners receive their real estate tax bills in the mail toward the end of the year, a fair number of them call their county assessor. Assessors and their staffs constantly make the point that they are responsible for the assessment of property, not the tax rates on that property. So it was a little surprising when earlier this week St. Louis County Assessor Jake Zimmerman decided to speak out about property taxes. Zimmerman came out in favor of two bills aimed at providing tax relief to older homeowners. One bill, sponsored by state Rep. Scott Sifton, D-Affton, would reinstate the Homestead Preservation program, which reimburses part of the property taxes owed by homeowners age 65 and older. That program was cut from last year's budget.

• Missouri Lawyers Media
• April 30, 2012

• Estate Tax Tossed by State's High Court

OLYMPIA The state Supreme Court threw out Washington's estate tax Thursday, causing a potential loss of $430 million over the next two years at a time when lawmakers already are facing a $1.8 billion spending gap. The unanimous decision by the nine-member court concluded that "when an estate has no federal estate tax, there is no obligation to pay any state estate tax." It ordered a refund of estate taxes collected by the Department of Revenue since Jan. 1, 2002.

• The Columbian
• February 04, 2005

• Hall v. United States, 566 U.S. (2012)

.... . incurredby the estate." §503(b)(B)(i).Petitioners filed for Chapter 12... does not "incur" postpetitionfederal income taxes. The Ninth Circuit concluded that because thetax w...

• U.S. Supreme Court