History, Present Law, and Analysis of the Federal Wealth Transfer Tax System
| dc.contributor.author | Joint Committee on Taxation | |
| dc.date.accessioned | 2020-11-25T15:09:58Z | |
| dc.date.available | 2020-11-25T15:09:58Z | |
| dc.date.issued | 2007-11-13 | |
| dc.description.abstract | [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. | |
| dc.description.legacydownloads | x_108_07.pdf: 342 downloads, before Oct. 1, 2020. | |
| dc.identifier.other | 392765 | |
| dc.identifier.uri | https://hdl.handle.net/1813/77541 | |
| dc.language.iso | en_US | |
| dc.subject | federal tax | |
| dc.subject | estate tax | |
| dc.subject | economic growth | |
| dc.subject | public policy | |
| dc.title | History, Present Law, and Analysis of the Federal Wealth Transfer Tax System | |
| dc.type | unassigned |
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