Wills, Trusts and Estates Law

Westlaw.

The New York Surrogate's Court Procedure Act (SCPA) dictates the laws of New York wills, trusts and estates that are submitted to court. It predominantly addresses probate, intestate administration and the issues arising from those proceedings.

The NY Department of Taxation and Finance is the state agency that dictates tax rules about trust and estate administration.

The IRS is the federal agency dictates tax rules for trust and estate administration.

The Code of Federal Regulations is the codification of the rules/regulations of federal agencies, including the Internal Revenue Service

By Richard Yam. Includes federal and state estate, gift, and GST tax rates.

From the publisher: "RIA United States Tax Reporter is a comprehensive reporting service that provides statutes, regulations, cases and rulings in brief, with explanations and commentary."

Bloomberg. Select jurisdictions to compare their estate, gift and trust laws.