6. Resources

A. Publications

Internal Revenue Code of 1986, as amended, and regulations thereto

US Master Tax Guide, CCH Incorporated, Chicago, Illinois

Restatement of the Law, American Law Institute, series on subjects such as conflict of laws, trusts, and property

ML Ascher, AW Scott, WF Fratcher, Scott on Trusts (fourth edition) (Aspen, 2001)

B. Websites

IRS forms and guidance: www.irs.gov

State departments of taxation, for example:

California: www.taxes.ca.gov

Pennsylvania: www.revenue.state.pa.us

New York: www.tax.state.ny.us

American Bar Association Section of Trust Law Real Property, Probate and State bar associations, for example: www.abanet.org/rppt/public

California: www.calbar.org

Pennsylvania: www.pabar.org

New York State: www.nysba.org

American College of Trust and Estate Counsel: www.actec.org

Uniform Law Commissioners: www.nccusl.org


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