A History of Federal Estate, Gift, and Generation-Skipping Taxes

Luckey, John R.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Taxation - History;    Estate tax;    Gift tax;    History;   

RP-ID  :  95-444 A
RP-ID  :  95-444 A 2003-04-09

美国|英语

来源: UNT Digital Library

【 摘 要 】

In this report, the history of the federal transfer taxes, has been divided into four parts: (1) the federal death and gift taxes utilized in the period 1789 to 1915; (2) the development of the modern estate and gift taxes from 1916 through 1975; (3) the creation and refinement of a unified estate and gift tax system, supplemented by a generation-skipping transfer tax; and (4) the phase out and repeal of the estate and generation-skipping taxes, with the gift tax being retained as a device to protect the integrity of the income tax.