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Designed to make the study of federal estate and gift taxation simple, clear, and convenient, this text provides a basic explanation of the;
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. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift;
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compilation include the constitutionality of retroactive tax legislation; tax provisions to assist with disaster recovery; the impact of the federal;
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This book examines the current federal income tax laws which differentiate among families by type and structure in several ways. This;
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optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level;
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Tax policy debates, generated by one of the most sweeping reforms of the Federal income tax system since its inception, are certain to;
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The United States tax system includes a tax on assets held at death, the estate tax and the gift tax. Among key components of the estate;
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