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: PersonalCreator Info: American Law Division
Name: Library of Congress. Congressional Research Service.Place of Publication: Washington D.C.
- Creation: 2003-04-09
- 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 ReportsCode: CRSR
Name: UNT Libraries Government Documents DepartmentCode: UNTGD
- Rights Access: public
- CRS Report Number: 95-444 A
- Accession or Local Control No: 95-444 A 2003-04-09
- Archival Resource Key: ark:/67531/metacrs5392