The following links are to portions of The United States S Code of Federal Regulations (CFR) and the New Jersey Statutes relevant to the Estate Planning legal field. They also include other government documents important to Estate Planning Law. These sources of interest will help you gain a full understanding of Estate Planning laws, statutes, relevant government agency releases, and court decisions. If you find them insufficient or unclear, an estate planning lawyer can clarify and explain them and how they impact your personal estate plan.
United States Federal Code: Title 26 - Federal Estate and Gift Tax, etc.
New Jersey Statutes: Title 54 - General Taxation.
New Jersey Constituation: Article VII - Taxation and Finance