Congressional Research Service Reports - 4 Matching Results

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

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.
Date: August 9, 2001
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department

Africa Backgrounder: History, U.S. Policy, Principal Congressional Actions

Description: Congressional interest in Africa seems certain to continue, not only because the region is affected by a number of serious problems, some of which could have grave humanitarian consequences, but also because of the potential Africa offers for U.S. trade and investment should these problems ease. Africa's problems and prospects will likely assure continuing constituent interest as well, stimulated in part by the churches, relief organizations, and other non-governmental organizations active on African issues. This report is intended to introduce congressional readers to the region by providing an overview of Africa's history, a summary of U.S. policy toward Africa, and a listing of principal congressional actions affecting the region. The paper concludes with suggestions for further reading and a list of selected Congressional Research Service (CRS) products.
Date: January 5, 2001
Creator: Copson, Raymond W.
Partner: UNT Libraries Government Documents Department