The Federal Gift Tax

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Federal Estate and Gift Taxation

Federal Estate and Gift Taxation
Author :
Publisher :
Total Pages : 1346
Release :
ISBN-10 : UCAL:B4234586
ISBN-13 :
Rating : 4/5 ( Downloads)

Book Synopsis Federal Estate and Gift Taxation by : Richard B. Stephens

Download or read book Federal Estate and Gift Taxation written by Richard B. Stephens and published by . This book was released on 1991 with total page 1346 pages. Available in PDF, EPUB and Kindle. Book excerpt: This treatise contains a comprehensive discussion of the estate and gift tax provisions of the IRC. Practical problems of estate and gift tax planning are analyzed in depth. Gift tax deductions and credits against estate taxes are examined in the work.


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The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932.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 revenu