2 options
Estate Freeze Controversy.
- Format:
- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Gifts--Taxation.
- Gifts.
- Inheritance and transfer tax.
- Physical Description:
- 1 online resource (18 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 1988.
- System Details:
- System requirements: PDF reader software.
- text file
- Summary:
- Summarizes controversy surrounding estate freeze, which permits ownership of closely-held corporations to be transferred with minimal estate and gift tax consequences. Discusses IRS attempts to subject estate freeze transfers to estate tax and subsequent implementation of Omnibus Budget Reconciliation Act of 1987, and reviews Technical and Miscellaneous Revenue Act of 1988 provisions.
- Notes:
- CRS Report.
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
- Other Format:
- Microfiche version: Library of Congress. Congressional Research Service. Estate Freeze Controversy
- Access Restriction:
- Restricted for use by site license.
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