{
  "id": "95-444",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "95-444",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc820923/",
      "id": "95-444_2011Jan24",
      "date": "2011-01-24",
      "retrieved": "2016-03-19T13:57:26",
      "title": "A History of Federal Estate, Gift, and Generation-Skipping Taxes",
      "summary": "This report details the history of the three federal transfer taxes, tracing their development from\r\ntheir 18th-century roots to the present.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
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      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Estate tax",
          "name": "Estate tax"
        },
        {
          "source": "LIV",
          "id": "Gift tax",
          "name": "Gift tax"
        },
        {
          "source": "LIV",
          "id": "Inheritance tax",
          "name": "Inheritance tax"
        },
        {
          "source": "LIV",
          "id": "Taxation - Law and legislation",
          "name": "Taxation - Law and legislation"
        },
        {
          "source": "LIV",
          "id": "Income tax",
          "name": "Income tax"
        },
        {
          "source": "LIV",
          "id": "Tax rates",
          "name": "Tax rates"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc26091/",
      "id": "95-444_2008Jan03",
      "date": "2008-01-03",
      "retrieved": "2010-07-07T17:39:19",
      "title": "A History of Federal Estate, Gift, and Generation-Skipping Taxes",
      "summary": "Three primary categories of legislation pertaining to transfer taxes have been introduced in the 110th Congress. As noted above, the repeal of the estate and generation-skipping taxes is not permanent. One category would make the repeal permanent. (See, H.R. 411 and H.R. 2380). Another category would accelerate the repeal of these transfer taxes. (See, H.R. 25, H.R. 1040, H.R. 1586, H.R. 4042, S. 1025, S. 1040, and S. 1081). The third would reinstate these taxes at lower rates and/or in a manner more considerate of family-owned business. (See, H.R. 1928, H.R. 3170, H.R. 3475, H.R. 4172, H.R. 4235, H.R. 4242, and S. 1994). In this report, the history of the federal transfer taxes has been divided into four parts: (1) the federal death and gift taxes used between 1789 and 1915; (2) the development, from 1916 through 1975, of the modern estate and gift taxes; (3) the creation and refinement of a unified estate and gift tax system, supplemented by a generation-skipping transfer tax; and (4) the phaseout and repeal of the estate and generation-skipping taxes, with the gift tax being retained as a device to protect the integrity of the income tax.",
      "type": "CRS Report",
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      "active": false,
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        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Estate tax",
          "name": "Estate tax"
        },
        {
          "source": "LIV",
          "id": "Gift tax",
          "name": "Gift tax"
        },
        {
          "source": "LIV",
          "id": "Inheritance tax",
          "name": "Inheritance tax"
        },
        {
          "source": "LIV",
          "id": "Taxation - Law and legislation",
          "name": "Taxation - Law and legislation"
        },
        {
          "source": "LIV",
          "id": "Income tax",
          "name": "Income tax"
        },
        {
          "source": "LIV",
          "id": "Tax rates",
          "name": "Tax rates"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc807755/",
      "id": "95-444_2006Jun21",
      "date": "2006-06-21",
      "retrieved": "2016-03-19T13:57:26",
      "title": "A History of Federal Estate, Gift, and Generation-Skipping Taxes",
      "summary": null,
      "type": "CRS Report",
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        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc817455/",
      "id": "95-444_2005Jan03",
      "date": "2005-01-03",
      "retrieved": "2016-03-19T13:57:26",
      "title": "A History of Federal Estate, Gift, and Generation-Skipping Taxes",
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    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc807794/",
      "id": "95-444_2004Jan07",
      "date": "2004-01-07",
      "retrieved": "2016-03-19T13:57:26",
      "title": "A History of Federal Estate, Gift, and Generation-Skipping Taxes",
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      "type": "CRS Report",
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    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc805442/",
      "id": "95-444_2003Apr09",
      "date": "2003-04-09",
      "retrieved": "2016-03-19T13:57:26",
      "title": "A History of Federal Estate, Gift, and Generation-Skipping Taxes",
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    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc813294/",
      "id": "95-444_2001Aug09",
      "date": "2001-08-09",
      "retrieved": "2016-03-19T13:57:26",
      "title": "A History of Federal Estate, Gift, and Generation-Skipping Taxes",
      "summary": null,
      "type": "CRS Report",
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}