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.
This Congressional Research Service Report for Congress contains background information, current policy and benefits, and statutory restrictions pertaining to the Medal of Honor.
This report provides an overview of the "Lame Duck" sessions of Congress since 1935 and discusses how they occur, their purpose, and various characteristics and trends of the sessions.
This report provides a historical examination of the Small Business Administration's (SBA) size standards and assesses competing views concerning how to define a small business. It also discusses recent legislation related to small business size standards and regulation.
This report is on Some Perspectives on the Nato-WarSaw Pact Balance. Evaluation of the 'balance' between the Warsaw pact and nato involves a complex mixture of objective and subjective factors.
This report provides a bibliography of resources related to the life of Dr. Martin Luther King Jr. and includes writings by him, biographical books and articles, and news articles related to his assassination, funeral, and legacy.
This report reviews the ongoing programs that will affect the expected size and shape of the U.S. strategic nuclear force structure. It includes an overview of this force structure during the Cold War, and summarizes the reductions and changes that have occurred since 1991. It also offers details about each category of delivery vehicle--land-based intercontinental ballistic missiles, submarine launched ballistic missiles and heavy bombers--focusing on their current deployments and ongoing and planned modernization programs.
This report describes the legislative history of the Economic Opportunity Act of 1964 and following amendments as well as the subsequent effects of such legislation.
This preliminary assessment summarizes U.S. Army, Navy, Air Force, and Marine Corps performances during recent war, then relates it to past experience and potential threats in ways that might help decisionmakers determine the most suitable characteristics of U.S. armed forces for the rest of this decade.
This report traces the legislative history of the World War II Memorial and related legislation, from 1985 until the present day. The legislative history of forty pieces of relevant legislation and the related public events occurring simultaneously with the legislative process are examined in this report.
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