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

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division.

Language:

English

Subjects (All):

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], 2012.

System Details:

text file

Summary:

Describes major provisions of the Federal estate, gift, and generation-skipping transfer taxes as they apply to transfers in 2013; and provides basic principles regarding computation of each type of tax.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 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 Transfer Taxes

Access Restriction:

Restricted for use by site license.