Estate Freeze Controversy.

Summarizes controversy surrounding estate freeze, which permits ownership of closely-held corporations to be transferred with minimal estate and gift tax consequences. Discusses IRS attempts to subject estate freeze transfers to estate tax and subsequent implementation of Omnibus Budget Reconciliati...

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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], 1988.
Series:	U.S. Congressional Research.
Subjects:	Inheritance and transfer tax. Gifts > Taxation. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Summarizes controversy surrounding estate freeze, which permits ownership of closely-held corporations to be transferred with minimal estate and gift tax consequences. Discusses IRS attempts to subject estate freeze transfers to estate tax and subsequent implementation of Omnibus Budget Reconciliation Act of 1987, and reviews Technical and Miscellaneous Revenue Act of 1988 provisions.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.