2008 Gifts

The system of Federai transfer taxes comprises three interrelated parts: the estate tax, the gift tax, and the generation-skipping transfer tax. The estate tax is a type of indirect tax imposed on the right to transfer gifts at death; the gift tax is levied on gifts transferred during a donor's...

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Veröffentlicht in:	Statistics of income. SOI bulletin 2011-03, Vol.30 (4), p.255
1. Verfasser:	Belvedere, Melissa J
Format:	Artikel
Sprache:	eng
Schlagworte:	Estate planning Estate tax Estate taxes Fair market value Generation skipping tax Gift taxes Gifts Marital deductions Revenue Acts Tax court decisions Tax rates Tax returns Transfer taxes Trusts
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creator	Belvedere, Melissa J
description	The system of Federai transfer taxes comprises three interrelated parts: the estate tax, the gift tax, and the generation-skipping transfer tax. The estate tax is a type of indirect tax imposed on the right to transfer gifts at death; the gift tax is levied on gifts transferred during a donor's life, also known as inter vivos gifts. Background Congress added the gift tax to the United States transfer tax system in 1924.2 The gift tax rates were equal to estate tax rates, and there were provisions for both an annual exclusion and a lifetime exemption.
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source	US Government Documents; EZB Electronic Journals Library; EBSCOhost Business Source Complete
subjects	Estate planning Estate tax Estate taxes Fair market value Generation skipping tax Gift taxes Gifts Marital deductions Revenue Acts Tax court decisions Tax rates Tax returns Transfer taxes Trusts
title	2008 Gifts
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