What Would Repealing the Death Tax Mean for Small Business?: Hearing Before the Subcommittee on Tax, Finance, and Exports and Subcommittee on Rural Enterprises, Business Opportunities, and Special Small Business Problems of the Committee on Small Business, House of Representatives, One Hundred Sixth Congress, First Session, Washington, DC, May 13, 1999, Volume 4 |
Other editions - View all
Common terms and phrases
$1 million $23 billion 106th Congress 55 percent American amount annual Apache County assets average BREITSTONE budget capital gains Chairman LOBIONDO Chairman MANZULLO Congress Congressman conservation easement death tax deduction dollars DUNN economic growth effect eliminating the estate estate and gift estate planning estate tax bill estate tax rates estate tax returns estate tax revenue estate taxation estimate family businesses family farms family-owned businesses Farm Bureau federal estate tax federal government firms gift tax gross estate heirs impact income tax increase inequality inheritance intergenerational transfers Internal Revenue Service Jennifer Dunn JOINT ECONOMIC COMMITTEE Kevin O'Shea Kotlikoff and Summers land lifetime liquidity constraints pay estate taxes pay the estate ranch reduce Research revenue loss Roger Ruske sell small business owners survive Tanner tax avoidance tax raises tax relief taxable estates taxpayers Thank unified credit Washington wealth transfers