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

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.
Gifts--Taxation.
Gifts.
Inheritance and transfer tax.
Taxation.
Physical Description:
1 online resource
Contained In:
ProQuest U.S. Congressional Research Digital Collection
Place of Publication:
[United States] [publisher not identified] 2011
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:
CRS Report
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
Vendor supplied data
Other Format:
Microfiche version Library of Congress. Congressional Research Service. American Law Division. Federal Estate, Gift, and Generation-Skipping Taxes
Publisher Number:
CRS-2012-AML-0148
Access Restriction:
Restricted for use by site license

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