Trying to keep track of the various changes in the federal transfer tax exemptions, credits, rates, and basis adjustments that have occurred since 2001 and the enactment of EGTRA is becoming a difficult task. Below is a summary table I have created. If anyone sees any necessary corrections, please leave a comment and I will update it.
The table is too large to read well here. A downloadable PDF version of this table is located here, or at http://www.box.net/shared/ndsso2kmsd.
