History, Present Law, and Analysis of the Federal Wealth Transfer Tax System
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[Excerpt]The Committee on Finance has scheduled a public hearing for November 14, 2007, entitled “Federal Estate Tax: Uncertainty in Planning Under the Current Law.” This document provides a history, description, and analysis of the Federal estate and gift tax rules. The overview presents data about the estate and gift tax, a brief discussion of possible economic effects of the tax, and a short summary of present law estate and gift tax rules. Wealth transfer taxes have been part of the U.S. Federal tax system since 1797. The present-law Federal wealth transfer tax system consists of three related components: a gift tax, an estate tax, and a generation-skipping transfer tax.
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2007-11-13
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federal tax; estate tax; economic growth; public policy
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Government Document
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unassigned