Estate and Gift Taxes : Economic Issues.

Explains operation of the estate and gift tax, including special rules for family-owned farms and businesses and the generation-skipping transfer tax, reviews economic issues, including the distributional effect of the tax, effect on saving, farms, and closely-held businesses, effects of the marital...

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Bibliographic Details

Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2005.
Series:	U.S. Congressional Research.
Subjects:	Economic policy. Small business. State governments. Electronic books.
Online Access:	Connect to the full text of this electronic book