Estate and Gift Taxes: Economic Issues
Description:
The unified estate and gift tax is levied on the transfer of assets that occurs when someone dies or gives a gift. Filing an estate tax return can be difficult depending on the value and complexity of the estate. The purpose here is to outline the mechanics of the estate and gift tax. The first section begins with a brief review of the general rules accompanied with a numerical example. There are some minor provisions of the law that are not discussed here, however, such as the phase out of the…
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Date:
March 19, 2008
Creator:
Marples, Donald J. & Gravelle, Jane G.
Item Type:
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Report
Partner:
UNT Libraries Government Documents Department