http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Presents data on estate and gift taxes in light of debate over whether to permanently repeal or reform the Federal estate tax. Discusses past tax law, recent tax trends and changes to estate tax law, and projections. Includes tables and graphs.
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.
Library of Congress. Congressional Research Service.