Estate Tax Legislation in the 109th Congress.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Inheritance and transfer tax.

Gifts--Taxation.

Gifts.

Tax incentives.

Physical Description:

1 online resource (24 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2005.

System Details:

text file

Summary:

Reviews House and Senate legislative activity in the 109th Congress relating to efforts to repeal sunset provisions contained in the expiring Economic Growth and Tax Relief Reconciliation Act of 2001 regarding estate and generation-skipping transfer tax repeal. Discusses Senate Byrd rule under the reconciliation process, legislative activity in prior Congresses, FY2006 revenue proposals, and differences among the various estate tax repeal bills.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Estate Tax Legislation in the 109th Congress

Access Restriction:

Restricted for use by site license.