Estate and Gift Taxes: Economic Issues

Gravelle, Jane G. ; Maguire, Steven

Library of Congress. Congressional Research Service.

关键词: Taxation;    Gift tax;    Estate tax;   

RP-ID  :  RL30600
RP-ID  :  RL30600_2003Jan31

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report discusses how the estate and gift tax works and examines various policy options. The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the estate tax after 2009. In the 108th Congress, some policymakers have proposed eliminating the sunset provision in the EGTRRA, thus making repeal of the estate tax permanent.