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...
| Corporate Authors: | , |
|---|---|
| Format: | eBook |
| Language: | English |
| Published: |
[Place of publication not identified] :
[publisher not identified],
2005.
|
| Series: | U.S. Congressional Research.
|
| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | 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 and charitable deductions, and repeal of the Federal credit for State estate and inheritance taxes; and discusses policy options, including repealing the tax, increasing the credit or converting it to an exemption, and taxing the capital gains of heirs. Includes tables. |
|---|---|
| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource. |
| Physical Description: | 1 online resource. |