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 p…
more
Date:
August 9, 2001
Creator:
Luckey, John R.
Item Type:
Refine your search to only
Report
Partner:
UNT Libraries Government Documents Department