Recent Changes in the Estate and Gift Tax Provisions.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Gifts--Taxation.

Gifts.

Inheritance and transfer tax.

Taxation.

Physical Description:

1 online resource (1 online resource (11 pages)) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2013.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Describes basic structure of estate and gift tax provisions of the American Taxpayer Relief Act of 2012. Provides brief history of recent developments, discusses revenue effects and distribution of the tax, and briefly discusses issues and options.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2015). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

Microfiche version: Library of Congress. Government Division. Recent Changes in the Estate and Gift Tax Provisions

Access Restriction:

Restricted for use by site license.