Describes basic structure of estate and gift tax provisions of the American Taxpayer Relief Act of 2012. Provides brief history of recent developments, discusses revenue effects and distribution of the tax, and briefly discusses issues and options.
ProQuest U.S. Congressional Research Digital Collection
CRS Report. Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC.