Recent Changes in the Estate and Gift Tax Provisions

Gravelle, Jane G.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Legislation;    Tax administration;   

RP-ID  :  R42959
RP-ID  :  R42959_2018Jan11

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report describes the basic structure of the estate and gift tax, provides a brief history of recent developments, discusses the revenue effects and distribution of the tax, and briefly discusses issues and options.