Estate Tax Options.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Inheritance and transfer tax.

Families.

Farms.

Physical Description:

1 online resource (22 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2010.

System Details:

text file

Summary:

Describes estate and gift tax options, and compares alternatives for estate tax revisions. Analyzes policy effects and issues relating to share of decedents subject to tax; revenue effects; distributional effects; impact on small business and farmers; and effects on savings, charitable contributions, and compliance and administration. Considers additional aspects of proposals, including whether exemptions are indexed for inflation, a proposed inheritance of the exemption for spouses, and proposals to address perceived abuses. Includes tables.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress.Congressional Research Service. Estate Tax Options

Access Restriction:

Restricted for use by site license.