Asset Distribution of Taxable Estates: An Analysis

Maguire, Steven

Library of Congress. Congressional Research Service.

关键词: Technology;    Research and development;    Nanotechnology;    Science policy;   

RP-ID  :  RS20593
RP-ID  :  RS20593 2000-12-07

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report provides data on the distribution of assets in taxable estates that filed returns in 1998. The report also offers a brief overview of the estate and gift tax and "The Death Tax Elimination Act of 2000," which was passed in the 106th Congress and vetoed. This report finds that farm and business assets represent a small share of the total value of taxable estate tax returns filed in 1998. For an overview of estate tax, see CRS Report RL30600, Estate and Gift Taxes: Economic Issues, by Jane G. Gravelle and Steven Maguire. This report will be updated as new data becomes available.