With George W. Bush as president and the Republicans controlling both the House and the Senate, the trusts and estates community must realistically face the prospect of an outright repeal of the estate, gift, and generation-skipping transfer tax systems. Policy and planning issues relating to the repeal of these tax systems are discussed
One of the central components of the Nation\u27s transfer tax system is the federal estate tax exemp...
On January 1, 2013 Congress avoided the tax part of the so called “fiscal cliff” when it passed the ...
The one-hundredth anniversary of the estate tax provides an ideal moment to reflect on the role of w...
In recent years the role of the estate, gift and generation-skipping transfer taxes within the feder...
President Bush campaigned on a platform calling for repeal of the federal estate, gift, and generati...
Under current law, the estate tax is reduced gradually through 2009, repealed in 2010, and then rein...
Three primary categories of legislation pertaining to transfer taxes have been introduced in the 110...
I do want to focus you on what I now see as the crucial social policy behind transfer taxes in Ameri...
The Economic Growth and Tax Relief Reconciliation Act of 2001 promises dramatic reductions in income...
This Article offers three sets of proposals to reform the existing federal wealth transfer tax syste...
The federal estate tax has been a part of our tax structure since the founding of the country. It is...
Opposing political and social interests have long conducted a vigorous debate on whether gratuitous ...
Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-...
This report discusses how the estate and gift tax works and examines various policy options. The Eco...
International audienceFor economists, it is not easy to grapple with a phenomenon as complex as inhe...
One of the central components of the Nation\u27s transfer tax system is the federal estate tax exemp...
On January 1, 2013 Congress avoided the tax part of the so called “fiscal cliff” when it passed the ...
The one-hundredth anniversary of the estate tax provides an ideal moment to reflect on the role of w...
In recent years the role of the estate, gift and generation-skipping transfer taxes within the feder...
President Bush campaigned on a platform calling for repeal of the federal estate, gift, and generati...
Under current law, the estate tax is reduced gradually through 2009, repealed in 2010, and then rein...
Three primary categories of legislation pertaining to transfer taxes have been introduced in the 110...
I do want to focus you on what I now see as the crucial social policy behind transfer taxes in Ameri...
The Economic Growth and Tax Relief Reconciliation Act of 2001 promises dramatic reductions in income...
This Article offers three sets of proposals to reform the existing federal wealth transfer tax syste...
The federal estate tax has been a part of our tax structure since the founding of the country. It is...
Opposing political and social interests have long conducted a vigorous debate on whether gratuitous ...
Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-...
This report discusses how the estate and gift tax works and examines various policy options. The Eco...
International audienceFor economists, it is not easy to grapple with a phenomenon as complex as inhe...
One of the central components of the Nation\u27s transfer tax system is the federal estate tax exemp...
On January 1, 2013 Congress avoided the tax part of the so called “fiscal cliff” when it passed the ...
The one-hundredth anniversary of the estate tax provides an ideal moment to reflect on the role of w...