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Federal Estate, Gift, and Generation-Skipping Taxes : A Description of Current Law.

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ProQuest Congressional Research Digital Collection: Part C (2011 forward) Available online

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Format:
Book
Government document
Author/Creator:
Library of Congress. Congressional Research Service. American Law Division.
Language:
English
Subjects (All):
Death.
Inheritance and transfer tax.
Gifts--Taxation.
Gifts.
Taxation.
Physical Description:
1 online resource (1 online resource (14 p), digital, PDF file)
monochrome
Place of Publication:
[Place of publication not identified] : [publisher not identified], 2011.
System Details:
text file
Summary:
Describes major provisions of the Federal estate, gift, and generation-skipping transfer taxes as they apply to transfers in 2012; and details the components of each type of tax. Discusses elections available to estates of individuals who died in 2010.
Notes:
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Other Format:
Microfiche version: Library of Congress. Congressional Research Service. American Law Division. Federal Estate, Gift, and Generation-Skipping Taxes
Access Restriction:
Restricted for use by site license.

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