Asset Distribution of Taxable Estates: An Analysis

Description

This report provides data on the distribution of assets in taxable estates that filed returns in 1998. The report also offers a brief overview of the estate and gift tax and "The Death Tax Elimination Act of 2000," which was passed in the 106th Congress and vetoed. This report finds that farm and business assets represent a small share of the total value of taxable estate tax returns filed in 1998. For an overview of estate tax, see CRS Report RL30600, Estate and Gift Taxes: Economic Issues, by Jane G. Gravelle and Steven Maguire. This report will be updated as ... continued below

Creation Information

Maguire, Steven December 7, 2000.

Context

This report is part of the collection entitled: Congressional Research Service Reports and was provided by UNT Libraries Government Documents Department to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 78 times . More information about this report can be viewed below.

Who

People and organizations associated with either the creation of this report or its content.

Author

Publisher

Rights Holder

For guidance see Citations, Rights, Re-Use.

  • Unknown

Provided By

UNT Libraries Government Documents Department

Serving as both a federal and a state depository library, the UNT Libraries Government Documents Department maintains a collection of over 1 million items in a variety of formats including print, microform, audiovisual, maps, posters, musical scores, LPs, CD-ROMs, and Web documents. The department is a member of the FDLP Content Partnerships Program and an Affiliated Archive of the National Archives.

Contact Us

What

Descriptive information to help identify this report. Follow the links below to find similar items on the Digital Library.

Description

This report provides data on the distribution of assets in taxable estates that filed returns in 1998. The report also offers a brief overview of the estate and gift tax and "The Death Tax Elimination Act of 2000," which was passed in the 106th Congress and vetoed. This report finds that farm and business assets represent a small share of the total value of taxable estate tax returns filed in 1998. For an overview of estate tax, see CRS Report RL30600, Estate and Gift Taxes: Economic Issues, by Jane G. Gravelle and Steven Maguire. This report will be updated as new data becomes available.

Subjects

Language

Item Type

Identifier

Unique identifying numbers for this report in the Digital Library or other systems.

Collections

This report is part of the following collection of related materials.

Congressional Research Service Reports

The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1970's through the present--covering a variety of topics from agriculture to foreign policy to welfare.

What responsibilities do I have when using this report?

When

Dates and time periods associated with this report.

Creation Date

  • December 7, 2000

Added to The UNT Digital Library

  • June 12, 2005, 9:24 a.m.

Description Last Updated

  • Feb. 9, 2017, 2:57 p.m.

Usage Statistics

When was this report last used?

Yesterday: 0
Past 30 days: 0
Total Uses: 78

Interact With This Report

Here are some suggestions for what to do next.

Citations, Rights, Re-Use

Maguire, Steven. Asset Distribution of Taxable Estates: An Analysis, report, December 7, 2000; Washington D.C.. (digital.library.unt.edu/ark:/67531/metacrs1325/: accessed February 19, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.