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R42959Economic Policy

The Estate and Gift Tax Provisions of the American Taxpayer Relief Act of 2012

Federal & State Law Editorial TeamLast reviewed: February 2013
February 15, 2013
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Note: CRS reports are prepared for Members of Congress and their staffs. This summary is provided for informational purposes and does not constitute legal advice.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.