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

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1988

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Estate Freeze Controversy

Publisher Number:

CRS-1989-ECN-0148

Access Restriction:

Restricted for use by site license