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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 "taxable estate," to which is then added the total of all lifetime taxable gifts made by the decedent. The tax rates are applied and, after reduction for certain allowable credits, the amount of tax owed by the estate is reached.
Date: January 5, 2008
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department

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 "taxable estate," to which is then added the total of all lifetime taxable gifts made by the decedent. The tax rates are applied and, after reduction for certain allowable credits, the amount of tax owed by the estate is reached.
Date: May 4, 2012
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department

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 "taxable estate," to which is then added the total of all lifetime taxable gifts made by the decedent. The tax rates are applied and, after reduction for certain allowable credits, the amount of tax owed by the estate is reached.
Date: January 19, 2007
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department

Emergency Contracting Authorities

Description: Hurricane Katrina has given rise to many emergency contracting situations. This report will attempt to identify and summarize the primary emergency contracting authorities which might be available to facilitate response to these situations. Generally, these authorities may be divided into two categories, general emergency authority, and emergency (or national interest) exceptions to general procurement statutes or regulations.
Date: September 20, 2005
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department

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.
Date: January 29, 2003
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department

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.
Date: January 15, 2002
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department

Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment

Description: This report is divided into two parts. The first gives a brief history of the protection of the flag issue from the enactment of the Flag Protection Act in 1968 until the present consideration of an amendment to the Constitution in the 106th Congress. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichmann, which struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Date: January 22, 2001
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department

Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment

Description: This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Date: September 1, 2004
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department

Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment

Description: This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Date: July 18, 2001
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department

Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment

Description: This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Date: June 4, 2003
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department

Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment

Description: This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Date: January 27, 2003
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department

Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment

Description: This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Date: May 6, 2003
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department

Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendments

Description: This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Date: June 28, 2006
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department

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

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

The Buy American Act: Requiring Government Procurements to Come from Domestic Sources

Description: The Buy American Act is the major domestic preference statute governing procurement by the federal government. Essentially it attempts to protect domestic labor by providing a preference for American goods in government purchases. In the 110th Congress a new reporting requirement was added to the Buy American Act. The Buy American Improvement Act of 2007 would make statutory the definition of "American made," increase the domestic content requirement from 50% to 75%, and place limits upon the "inconsistent with the public interest" and "use outside of the United States" exceptions to the act.
Date: August 29, 2008
Creator: Luckey, John R.
Partner: UNT Libraries Government Documents Department