Congressional Research Service Reports - 11 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: April 9, 2003
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department

Desert Shield and Desert Storm Implications for Future U.S. Force Requirements

Description: 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.
Date: April 19, 1991
Creator: Collins, John M.
Partner: UNT Libraries Government Documents Department

U.S. Strategic Nuclear Forces: Background, Developments, and Issues

Description: 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.
Date: April 9, 2009
Creator: Woolf, Amy F.
Partner: UNT Libraries Government Documents Department

Small Business Size Standards: A Historical Analysis of Contemporary Issues

Description: 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.
Date: April 17, 2018
Creator: Dilger, Robert Jay
Partner: UNT Libraries Government Documents Department