The year 2010 may be remembered fondly by some as “The Year Without Taxes” because on Jan. 1, 2010, all federal estate taxes and generation-skipping transfer (GST) taxes disappeared. It was also a year with “almost” no other federal personal taxes because tax rates remained at historically low rates: qualified dividends and capital gains were taxed at the bargain basement rate of 15 percent; gift taxes were “on sale” at 35 percent; and even ordinary income tax rates at 35 percent were rock
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