United States of America

6. Resources

a. Books, articles, journals

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

Florida www.myflorida.com/dor

New York www.tax.state.ny.us

American Bar Association Section of Real Property, Probate and Trust Law www.abanet.org/rppt/public

State and local bar associations, for example:

California www.calbar.org

Florida www.flabar.org

New York State www.nysba.org

New York City www.nycbar.org

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

Uniform Law Commissioners www.nccusl.org

© 2012 Society of Trust & Estate Practitioners