Primaire autoriteit vóór samenvatting
The strongest source depends on the claim. Federal statutes, regulations, official forms and instructions, agencies, state codes, revenue departments, and courts each answer different questions. This directory explains what we use and how to read it.
Start with controlling or official authority, then use institutional and professional explanation to understand it. A convenient summary is not stronger than the text it summarizes.
Centrale federale en institutionele bronnen
External links open the issuing organization’s site. The organization’s current version controls over a summary from The Estate Guide.
| Bron | Waarvoor het wordt gebruikt | Hoe wij ermee omgaan |
|---|---|---|
| United States Code, Title 26, Subtitle B ↗ U.S. House Office of the Law Revision Counsel |
Federal estate, gift, and generation-skipping transfer tax statutes. | Primary statutory text. Regulations, cases, guidance, elections, dates, and actual facts may be needed to apply it. |
| Electronic Code of Federal Regulations, Title 26, Subchapter B ↗ U.S. Government Publishing Office / eCFR |
Codified Treasury regulations for federal estate and gift taxes. | Primary regulatory starting point. Check update status and related temporary, proposed, or uncodified guidance. |
| IRS Estate and Gift Taxes hub ↗ Internal Revenue Service |
Current federal overview, forms, instructions, filing resources, and related guidance. | Official administrative source. The applicable form revision and instructions matter. |
| IRS Form 706 and instructions ↗ | Federal estate and generation-skipping transfer tax return, schedules, valuation reporting, elections, and portability mechanics. | Official filing source. Use the revision for the date of death and verify deadlines or available relief. |
| IRS Form 709 and instructions ↗ | Federal gift and generation-skipping transfer tax reporting and selected elections. | Official filing source. A reportable transfer and tax currently payable are not the same conclusion. |
| IRS Publication 559 ↗ Survivors, Executors, and Administrators |
General federal income-tax responsibilities after a death. | Official explanatory publication. State probate and tax duties remain separate. |
| IRS Publication 555 ↗ Community Property |
Federal income-tax treatment involving community property. | Official federal explanation. State law determines property classification and can differ among jurisdictions. |
| Congress.gov ↗ Library of Congress |
Federal bills, enacted laws, legislative status, text, actions, and related materials. | Official legislative source. A bill is not enacted law, and enactment can precede a later effective date. |
| Uniform Probate Code ↗ Uniform Law Commission |
A model framework for probate, intestacy, wills, administration, and related subjects. | Institutional model law—not automatically state law. Verify the relevant state’s enactment, modifications, and cases. |
| Uniform Trust Code ↗ Uniform Law Commission |
A model framework for trust creation, administration, modification, fiduciary duties, and selected remedies. | Institutional model law. Situs, creditor rights, directed-trust provisions, and local modifications require state-specific review. |
| Revised Uniform Fiduciary Access to Digital Assets Act ↗ Uniform Law Commission |
Model rules for fiduciary access to digital property and electronic communications. | Compare the model with the governing state’s enactment, provider tools, terms of service, user directions, and actual documents. |
| Managing Someone Else’s Money ↗ Consumer Financial Protection Bureau |
Practical fiduciary guides for agents, guardians, trustees, and government fiduciaries. | Official educational guidance. Governing documents and state law still control actual authority and duties. |
| Supplemental Security Income resources ↗ Social Security Administration |
Federal SSI eligibility, administration, and related benefits-planning context. | Official federal source. Do not assume an SSI rule answers a Medicaid or state-benefit question. |
| Medicaid state contacts ↗ Centers for Medicare & Medicaid Services |
Official paths to state Medicaid agencies and program help. | Federal/state starting point. Eligibility, trust treatment, recovery, and administration are program- and state-specific. |
| Employee Benefits Security Administration ↗ U.S. Department of Labor |
Federal employee-benefit plan oversight, fiduciary information, and retirement-plan resources. | Official agency source. Plan documents, Internal Revenue Code rules, and current guidance can also control. |
| Working with an investment professional ↗ U.S. Securities and Exchange Commission |
General investor education about professionals, registration, questions, and background checks. | Official educational source used only where estate administration or fiduciary coordination intersects with investing. |
Staatsgezag
Er bestaat geen enkele nationale bron die de regels voor testamentuitvoering, boedelafwikkeling, huwelijksvermogensrecht, trustrecht, schuldeisersrecht en successiebelasting per staat eenduidig beantwoordt.
Gebruikt voor geldende vereisten, definities, drempelwaarden, bevoegdheden, plichten, rechtsmiddelen en ingangsdatums. Sessiewetten en aanhangige wetsvoorstellen worden duidelijk onderscheiden van de gecodificeerde geldende wetgeving.
Gebruikt voor boedelrechtformulieren, indieningsprocedures, procedurele vereisten, lokale richtlijnen, uitspraken en administratieve informatie. Lokale praktijk kan afzonderlijke bevestiging vereisen.
Gebruikt voor staatssuccessie- of erfbelasting, formulieren, instructies, uitkeringsbeheer, vergunningverlening en andere instantie-specifieke onderwerpen.
Waarschuwing over staatswetgeving
Bronvermelding en actualiteit
Bevestig dat de bron betrekking heeft op het exacte onderwerp, rechtsgebied, de persoon, het vermogen, de procedure of de belastingkwestie die wordt beschreven.
Leg het belastingjaar, de formulierversie, de publicatiedatum, de ingangsdatum en de datum van de laatste beoordeling vast die de uitspraak betekenisvol maken.
Geef aan wat de bron niet beantwoordt, waaronder uitzonderingen, lokaal recht, feitelijke documentbepalingen, professioneel oordeel en latere ontwikkelingen.
