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Certain Temporary Tax Provisions Scheduled to Expire in 2009 (“Extenders”)

Description: This report discusses numerous temporary tax provisions exist in the tax code. Often referred to as “extenders,” these provisions were originally enacted with an expiration date that has then been temporarily extended, in some cases numerous times.
Date: September 8, 2010
Creator: Bickley, James M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Estate Taxes and Family Businesses: Economic Issues

Description: The 2001 tax revision began a phaseout of the estate tax, by increasing exemptions and lowering rates. The estate tax is scheduled to be repealed in 2010 and a provision to tax appreciation on inherited assets (in excess of a limit) will be substituted. The 2001 tax provisions sunset, however, so that absent a change making them permanent the estate tax will revert, in 2011, to prior, pre-2001, law.
Date: September 8, 2005
Creator: Gravelle, Jane G. & Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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