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

Luckey, John R.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Estate tax;    Gift tax;    Inheritance tax;    Tax rates;   

RP-ID  :  95-416
RP-ID  :  95-416_2003Jan29

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.