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

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


  • Author: Luckey, John R.
    Creator Type: Personal
    Creator Info: American Law Division


  • Name: Library of Congress. Congressional Research Service.
    Place of Publication: Washington D.C.


  • Creation: 2003-04-09


  • English


  • Content 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.
  • Physical Description: 29 pages.


  • Legislative Indexing Vocabulary: Taxation
  • Legislative Indexing Vocabulary: Taxation - History
  • Legislative Indexing Vocabulary: Estate tax
  • Legislative Indexing Vocabulary: Gift tax
  • Legislative Indexing Vocabulary: History


  • Name: Congressional Research Service Reports
    Code: CRSR


  • Name: UNT Libraries Government Documents Department
    Code: UNTGD


  • Rights Access: public

Resource Type

  • Report


  • Text


  • CRS Report Number: 95-444 A
  • Accession or Local Control No: 95-444 A 2003-04-09
  • Archival Resource Key: ark:/67531/metacrs5392