A History of Federal Estate, Gift, and Generation-Skipping Taxes
| Description: | In this report, the history of the federal transfer taxes, has been divided into four parts: (1) the federal death and gift taxes utilized in the period 1789 to 1915; (2) the development of the modern estate and gift taxes from 1916 through 1975; (3) the creation and refinement of a unified estate and gift tax system, supplemented by a generation-skipping transfer tax; and (4) the phase out and repeal of the estate and generation-skipping taxes, with the gift tax being retained as a device to protect the integrity of the income tax. |
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| Creator: | Luckey, John R |
| Creation Date: | 2003-04-09 |
| Partner(s): |
UNT Libraries Government Documents Department
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| Collection(s): |
Congressional Research Service Reports
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| Publisher Info: |
Publisher Name: Congressional Research Service, Library of Congress
Place of Publication: Washington D.C., USA
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| Original Creation Date: | 2003-04-09 | |
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| Description: | In this report, the history of the federal transfer taxes, has been divided into four parts: (1) the federal death and gift taxes utilized in the period 1789 to 1915; (2) the development of the modern estate and gift taxes from 1916 through 1975; (3) the creation and refinement of a unified estate and gift tax system, supplemented by a generation-skipping transfer tax; and (4) the phase out and repeal of the estate and generation-skipping taxes, with the gift tax being retained as a device to protect the integrity of the income tax. |
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| Physical Description: |
29 pages. |
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| Language: | English | |
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| Partner: |
UNT Libraries Government Documents Department
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| Collection: |
Congressional Research Service Reports
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| Resource Type: | Text | |
| Format: | Text | |
| Rights: |
Access:
public
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