The Federal Gift Tax: History, Law, and Economics (Paperback) (ISBN-13: 9781505389678)

The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peal in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 took effect.

Author: David Joulfaian
ISBN-10: 1505389674
ISBN-13: 9781505389678
Publisher: Createspace Independent Publishing Platform
Language: English
Published: 01/01/2015
Pages: 62
Format: Paperback
Weight: 0.37lbs
Size: 11.02h x 8.50w x 0.13d