Federal Estate, Gift, and Generation-Skipping Transfer Taxes : Modification, Phase Out and Repeal Under the Economic Growth and Tax Relief Reconciliation Act of 2001.

Discusses provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, which provide for a phased-in repeal of estate and gift taxes and generation-skipping transfer taxes, lower and modify the gift tax, and establish income tax carry-over basis rules for property received from a dec...

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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], 2001.
Series:U.S. Congressional Research.
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Call Number: CRS-2001-AML-0036
 
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