Federal Estate Taxation
Abstract
The federal estate tax is an excise tax levied on the privilege of transferring property at death. This publication discusses the important issues relevant to understanding estate taxes, such as when and how property is valued for federal estate tax purposes, and what property is included in the decedent's gross estate.
Description
4 pp.Collections
Citation
McEowen, Roger A. (1999). Federal Estate Taxation. Available electronically from https : / /hdl .handle .net /1969 .1 /86759.