The Estate Tax and the Alternative Minimum Tax--inequity for America's Small Businesses: Hearing Before the Subcommittee on Tax, Finance and Exports of the Committee on Small Business, House of Representatives, One Hundred Ninth Congress, First Session, Washington, DC, April 14, 2005
U.S. Government Printing Office, Jan 1, 2005 - Small business - 57 pages
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$3.5 million exemption AIADA Alternative Minimum Tax America’s Small Businesses April 14 BEACH Bob Ross BRADLEY Bud Cramer business interests Calimafde capital gains tax Chairman Committee on Small Congress dealership death tax repeal decedent decedent’s deﬁnition difﬁcult economic employee beneﬁts estate planning estate tax exemption estate tax repeal exemption amount exemption level fair market value family-owned business Farm Bureau farmers federal death taxes federal estate tax Finance and Exports ﬁrms ﬁrst gift tax growth heirs Heritage Foundation impact income tax increase inﬂation investment issue JEB BRADLEY JEFF FORTENBERRY Kenny Hulshof MELISSA BEAN MILLENDER-MCDONALD million of assets percent PITRONE qualiﬁed retirement plan revenue Senate signiﬁcant Small Business Council small business owners step-up in basis Subcommittee on Tax support permanent repeal talk tax code tax rates tax reform tax relief Tax Repeal Permanency TED POE testimony Thank today’s total repeal Try-It Distributing unfair voters