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 Book excerpt: The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932.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 Federal Taxes on Estates Trusts and Gifts written by Roswell Foster Magill and published by . This book was released on 1936 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Cravath Firm and Its Predecessors 1819 1947 written by Robert Taylor Swaine and published by The Lawbook Exchange, Ltd.. This book was released on 2007 with total page 1972 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reprint of the sole edition. Volume I: The Cravath Firm and Its Predecessors 1819-1906; Volume II: The Cravath Firm Since 1906; Volume III: The Cravath Associates; (With Photographs of the Cravath Partners). Cravath, Swaine and Moore, as it is known today, one of the most prestigious law firms in the United States, was involved in some of the most important events in history. It was also a decisive influence on the direction of American legal practice. Under the leadership of Paul D. Cravath in the 1890s, it developed the organizational model based on a large staff of associates, partners and clerical helpers that continues to dominate the modern urban law firm. Swaine [1886-1949], then a principal partner, drew heavily on the Cravath archives in the preparation of this work. The most extensive history of the firm, it is enhanced by Swaine's personal perspective. (He joined Cravath in 1910). The final volume lists biographical data for every associate and partner from 1899 to 1948.

Download or read book Federal Estate and Gift Taxes written by Charles L. B. Lowndes and published by . This book was released on 1962 with total page 992 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Who s who in Law written by J. C. Schwarz and published by . This book was released on 1937 with total page 1104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Robert H Montgomery a Pioneer Leader of American Accounting written by Alfred Robert Roberts and published by . This book was released on 1975 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Current Biography written by and published by . This book was released on 1948 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Catalogue of Copyright Entries written by Library of Congress. Copyright Office and published by . This book was released on 1937 with total page 1136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Inheritance Taxation in the United States written by Ching-Kee Toong and published by . This book was released on 1940 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Proceedings of the Annual Conference on Taxation written by National Tax Association and published by . This book was released on 1938 with total page 946 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Tax Magazine written by and published by . This book was released on 1939 with total page 766 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book National Income Tax Magazine written by and published by . This book was released on 1937 with total page 794 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes: the tax magazine is published monthly by CCH Tax and Accounting and provides its readers with cogent, innovative and practice-oriented analyses of federal, state and international tax issues. Articles selected for publication in this monthly magazine furnish pragmatic guidance for navigating a strategic course through the intricate landscape of tax rules and regulations. Articles written by top tax experts provide thorough, accurate analysis of current tax issues, trends and legislative developments.

Download or read book Internal Revenue Acts of the United States 1909 1950 written by Bernard D. Reams (Jr.) and published by . This book was released on 1979 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Court Digest written by United States. Tax Court and published by . This book was released on 1951 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Court Digest written by Lois G. Moore and published by . This book was released on 1952 with total page 884 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Trust Companies written by and published by . This book was released on 1938 with total page 810 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Valuation of Closely Held Industrial Shares for Federal Tax Purposes written by Alan E. Grunewald and published by . This book was released on 1955 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: