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

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

Date: August 9, 2001
Creator: Luckey, John R
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.
Contributing Partner: UNT Libraries Government Documents Department
A History of Federal Estate, Gift, and Generation-Skipping Taxes

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

Date: April 9, 2003
Creator: Luckey, John R
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.
Contributing Partner: UNT Libraries Government Documents Department