最終更新日：2022/12/23
Following various versions of the Massachusetts estate tax in response to the changes in the Internal Revenue Code, in 2002, the Legislature amended § 2A to use a sponge tax
calculation based upon the Federal credit for State death taxes that would have been allowable to a decedent's estate in 2000.
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元となった例文
Following
various
versions
of
the
Massachusetts
estate
tax
in
response
to
the
changes
in
the
Internal
Revenue
Code,
in
2002,
the
Legislature
amended
§
2A
to
use
a
"sponge
tax"
calculation
based
upon
the
Federal
credit
for
State
death
taxes
that
would
have
been
allowable
to
a
decedent's
estate
in
2000.
