Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law
Description:
This report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes. The discussion divides the federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits. The federal estate tax is computed through a series of adjustments and modifications of a tax base known as the "gross estate." Certain allowable deductions reduce the gross estate to the …
more
Date:
January 5, 2008
Creator:
Luckey, John R.
Item Type:
Refine your search to only
Report
Partner:
UNT Libraries Government Documents Department