Estate Tax Options [electronic resource].
- Corporate Author:
- Library of Congress. Congressional Research Service
- [Place of publication not identified] : [publisher not identified], 2010.
- Physical Description:
- 22 pages : digital, PDF file
- Describes estate and gift tax options, and compares alternatives for estate tax revisions. Analyzes policy effects and issues relating to share of decedents subject to tax; revenue effects; distributional effects; impact on small business and farmers; and effects on savings, charitable contributions, and compliance and administration. Considers additional aspects of proposals, including whether exemptions are indexed for inflation, a proposed inheritance of the exemption for spouses, and proposals to address perceived abuses. Includes tables.
- Related Titles:
- ProQuest U.S. Congressional Research Digital Collection
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC.
AVAILABLE ONLINE TO AUTHORIZED PSU USERS.
- Technical Details:
- System requirements: PDF reader software.
View MARC record | catkey: 10130145