Estate Taxes and Family Businesses : Economic Issues.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Inheritance and transfer tax.

Small business.

Tax incentives.

Physical Description:

1 online resource (19 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2006.

System Details:

text file

Summary:

Examines issues related to Federal estate tax burden for family-owned businesses and impact of various policy options to address estate tax burden, including current estate tax law, making estate tax repeal permanent, increasing qualified family-owned business interest exemption dollar limits, retaining the estate tax and expanding the general exemption and/or lowering estate tax rates, and establishing an exemption for business property targeted to liquidity.

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 Taxes and Family Businesses

Access Restriction:

Restricted for use by site license.