Download or read book Summary of H R 14844 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1976 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Analysis of Estate and Gift Tax Reform written by and published by . This book was released on 1976 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Estate Planning Strategies After Estate Tax Reform written by Charles D. Fox and published by . This book was released on 2001 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book is intended to be the concise, practical reference on the implications of the recently enacted phase-out and deferred repeal of the estate and GST taxes, and the modifications to the gift tax, for all financial aid professionals, whether they are attorneys, accountants, fiduciaries, insurance agents, family office managers, or other professionals active in the estate planning field. The book summarizes the key components of the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to estate planning ... the text explains how the law works, what planning opportunities and strategies will be available for clients and customers, and what planning techniques are rendered unnecessary by the new legislation ... [it] also examines areas in which the new legislation is unclear ... [and] provides samples of new or revised forms."--Preface.
Download or read book Summary of H R 14844 the Proposed Estate and Gift Tax Reform Act of 1976 written by U.S. House. Committee on Ways and Means and published by . This book was released on 1976 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book General Tax Reform Estate and gift tax revision written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1973 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book 1976 Estate and Gift Tax Reform written by John H. McCord and published by . This book was released on 1977 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Nineteenhundred and seventy six estate and gift tax reform written by John H. MacCord and published by . This book was released on 1977 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Analysis of Estate and Gift Tax Changes in the Tax Reform Act of 1976 written by California Certified Public Accountants Foundation for Education and Research and published by . This book was released on 1976 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Rethinking Estate and Gift Taxation written by William G. Gale and published by Rowman & Littlefield. This book was released on 2011-07-01 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.
Download or read book An Analysis of the Estate and Gift Tax Provision of the Tax Reform Act of 1976 written by Thomas A. Caldwell and published by . This book was released on 1976 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Analysis of Selected Federal Estate Tax Reform Proposals written by Naomi Joe McCarty and published by . This book was released on 1974 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Estate and Gift Tax Reform written by American Institute of Certified Public Accountants. Federal Taxation Division and published by . This book was released on 1976 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Federal Gift Tax written by David Joulfaian and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.
Download or read book Interrelated Computations for Estate and Gift Taxes written by United States. Internal Revenue Service and published by . This book was released on 1985 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Analysis of the Application of Recent Estate and Inheritance Tax Legislation to Agriculture written by Mark D. Dopp and published by . This book was released on 1981 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The RIA Complete Analysis of the Estate Gift Generation skipping and Related Provisions of the 86 Tax Reform Act written by and published by . This book was released on 1987 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Estate and Gift Taxation written by W. Leslie Peat and published by . This book was released on 1991 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
