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 Book excerpt: The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932.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 A Guide to Federal Estate and Gift Taxation written by United States. Internal Revenue Service and published by . This book was released on 1979 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book United States Code written by United States and published by . This book was released on 2001 with total page 1722 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Technical and Miscellaneous Revenue Act of 1988 written by United States. Congress and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Estate and Gift Tax Reporter written by Commerce Clearing House and published by . This book was released on 1989 with total page 1704 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Internal Revenue Bulletin written by United States. Internal Revenue Service and published by . This book was released on 1986 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Code of Federal Regulations of the United States of America written by and published by . This book was released on 1996 with total page 1036 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.

Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Download or read book Revenue Increase Proposals written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1984 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Code of Federal Regulations written by and published by . This book was released on 1998 with total page 1024 pages. Available in PDF, EPUB and Kindle. Book excerpt: Special edition of the Federal register. Subject/agency index for rules codified in the Code of Federal Regulations, revised as of Jan. 1 ...

Download or read book Technical Corrections Act of 1979 written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1979 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Internal Revenue Cumulative Bulletin written by United States. Internal Revenue Service and published by . This book was released on 1981 with total page 798 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Tax Policies of Special Importance to Agriculture written by Kenneth R. Krause and published by . This book was released on 1982 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Extract: The organization of U.S. agriculture - farm numbers, size, and type of business organization - is apparently influenced by both Federal tax policy and traditional farm policy. Tax policies such as cash accounting or current expensing of farm costs, capital gains, corporate tax rates, and estate tax provisions seem to encourage some farms to expand, others to incorporate, and many to continue the same ownership. Tax provisions and tax treaties with other countries seem to encourage foreign investment in U.S. agriculture. A research challenge for the 1980's may be to integrate the best features of tax and agricultural policies to achieve stated goals for agriculture.

Download or read book What Would Repealing the Death Tax Mean for Small Business written by United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Finance, and Exports and published by . This book was released on 1999 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Technical Corrections Act of 1979 written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 1979 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statement of Procedural Rules written by United States. Internal Revenue Service and published by . This book was released on 1980 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Effects of the Federal Estate Tax on Farms and Small Businesses written by United States. Congressional Budget Office and published by . This book was released on 2005 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: