Federal estate and gift taxes: public hearings and panel discussions before the Committee on Ways and Means, House of Representatives, Ninety-fourth Congress, second session ....
U.S. Govt. Print. Off., 1976 - Law - 1750 pages
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Press release of Friday February 20 1976 announcing panel discussions
Abourezk Hon James a U S Senator from the State of South Dakota 860
Brannon Gerard M Georgetown University 616
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acres agricultural amount apply assets basis beneficiary bill BURLESON capital gains tax Chairman charitable closely held business closely-held business committee community property Congress current law death taxes decedent decedent's distribution effect estate and gift estate tax exemption estate tax laws estate tax rates executor fair market value family farm farmers farmland Federal estate tax forest gift tax gross estate heirs imposed included income tax increase inflation inheritance tax inter vivos interest Internal Revenue Internal Revenue Service joint tenancy land legislation lifetime transfers liquidity marital deduction million owner ownership paid payment percent person present problem proposal qualify real estate result rule Section sell Senator skipping small business statement surviving spouse tax purposes tax reform tax return tax system taxable estate taxation taxpayers Thank tion transfer tax transferor transfers at death Treasury trust property valuation wealth