Federal Estate, Gift, and Generation-Skipping Taxes : A Legislative History and Description of Current Law.

Provides an historical overview of Federal death and gift taxes in the period 1789-1915, traces the development of the modern estate and gift taxes from 1916-75, and examines the restructuring of the transfer tax system since 1976. Also explains the major provisions of the present Federal estate, gi...

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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], 1989.
Series:U.S. Congressional Research.
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Call Number: CRS-1989-AML-0014
 
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