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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 p… more
Date: August 9, 2001
Creator: Luckey, John R.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Description: This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
Date: January 15, 2002
Creator: Luckey, John R.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Estate and Gift Tax Law: Changes Under the Economic Growth and Tax Relief Reconciliation Act of 2001

Description: This report emphasizes the three distinct time phases under the economic growth and tax relief reconciliation act of 2001. The second section of the report describes major changes from prior law regarding estate and gift taxes.
Date: January 29, 2002
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Federal Estate, Gift, and Generation-skipping Taxes: A Description of Current Law

Description: This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
Date: January 29, 2003
Creator: Luckey, John R.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Description: This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
Date: January 29, 2003
Creator: Luckey, John R.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Estate and Gift Taxes: Economic Issues

Description: This report discusses how the estate and gift tax works and examines various policy options. The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the estate tax after 2009. In the 108th Congress, some policymakers have proposed eliminating the sunset provision in the EGTRRA, thus making repeal of the estate tax permanent.
Date: January 31, 2003
Creator: Gravelle, Jane G. & Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

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 p… more
Date: April 9, 2003
Creator: Luckey, John R.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Estate and Gift Taxes: Economic Issues

Description: The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the estate tax in 2010. During the phase-out period, the new law increases the exempt amount to $3.5 million by 2009 ($1.5 million in 2005), lowers the top rate to 45% by 2007 (the top rate in 2005 is 47%), and repeals the federal credit for state death taxes in 2005. The federal gift tax remains though the rate is reduced to the top personal income tax rate (35% in 2005). After repeal of the estate tax,… more
Date: January 3, 2005
Creator: Gravelle, Jane G. & Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Estate and Gift Tax Revenues: Several Measurements

Description: The question of whether to permanently repeal the federal estate tax or to reform it remains a topic of congressional interest.This report presents a variety of data measuring the payment of estate and gift taxes to help inform the debate.
Date: April 8, 2005
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Estate and Gift Taxes: Economic Issues

Description: The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the estate tax in 2010. During the phase-out period, the new law increases the exempt amount to $3.5 million by 2009 ($1.5 million in 2005), lowers the top rate to 45% by 2007 (the top rate in 2005 is 47%), and repeals the federal credit for state death taxes in 2005. The federal gift tax remains though the rate is reduced to the top personal income tax rate (35% in 2005). After repeal of the estate tax,… more
Date: January 19, 2006
Creator: Gravelle, Jane G. & Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Estate and Gift Tax Revenues: Several Measurements

Description: The question of whether to permanently repeal the federal estate tax or to reform it remains a topic of congressional interest.This report presents a variety of data measuring the payment of estate and gift taxes to help inform the debate.
Date: March 16, 2006
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Description: This report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes. The discussion divides the federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits. The federal estate tax is computed through a series of adjustments and modifications of a tax base known as the "gross estate." Certain allowable deductions reduce the gross estate to the … more
Date: January 19, 2007
Creator: Luckey, John R.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Estate and Gift Taxes: Economic Issues

Description: This report is a brief explanation of how the tax operates,analyzes the arguments for and against the tax.It concludes with an inventory and discussion of alternative policy options.
Date: January 26, 2007
Creator: Gravelle, Jane G. & Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

A History of Federal Estate, Gift, and Generation-Skipping Taxes

Description: Three primary categories of legislation pertaining to transfer taxes have been introduced in the 110th Congress. As noted above, the repeal of the estate and generation-skipping taxes is not permanent. One category would make the repeal permanent. (See, H.R. 411 and H.R. 2380). Another category would accelerate the repeal of these transfer taxes. (See, H.R. 25, H.R. 1040, H.R. 1586, H.R. 4042, S. 1025, S. 1040, and S. 1081). The third would reinstate these taxes at lower rates and/or in a manne… more
Date: January 3, 2008
Creator: Luckey, John R.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Description: This report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes. The discussion divides the federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits. The federal estate tax is computed through a series of adjustments and modifications of a tax base known as the "gross estate." Certain allowable deductions reduce the gross estate to the … more
Date: January 5, 2008
Creator: Luckey, John R.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Estate and Gift Taxes: Economic Issues

Description: The unified estate and gift tax is levied on the transfer of assets that occurs when someone dies or gives a gift. Filing an estate tax return can be difficult depending on the value and complexity of the estate. The purpose here is to outline the mechanics of the estate and gift tax. The first section begins with a brief review of the general rules accompanied with a numerical example. There are some minor provisions of the law that are not discussed here, however, such as the phase out of the… more
Date: March 19, 2008
Creator: Marples, Donald J. & Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Estate Tax Options

Description: After a brief description of the estate and gift tax and of options, this report compares the alternatives, focusing largely on a $1 million exemption and 55% rate, a $3.5 million exemption and a 45% rate, and a $5 million exemption and a 35% rate. Several policy effects and issues are analyzed: the share of decedents subject to tax, revenue effects, distributional effects, and effects on savings, charitable contributions, and compliance and administration. The report also considers other aspec… more
Date: April 23, 2010
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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