Taxes are a contentious political issue. Elections for positions from county supervisor to the United States president have been won or lost on promises about and voting records on taxes. Now, with the passage of the Tax Relief, Unemployment and Insurance Reauthorization and Job Creation Act of 2010 (the 2010 Tax Act), lawmakers have decided to share the joy with executors of estates, putting them in a position in which they must decide which of two tax schemes will apply to estates of decede
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