| 1995 - 386 pagini
...to a nonresident of the United States that is located in the United States at the time of death.19 Since 1976, the gift tax and the estate tax have been...schedule, the unified estate and gift tax rates begin at 18 percent on the first $10,000 in cumulative taxable transfers and reach 55 percent on cumulative... | |
| United States. Congress. Senate. Committee on the Budget - 1995 - 1006 pagini
...tax A gift tax is imposed on lifetime transfers by gift and an estate tax is imposed on transfers at death. Since 1976, the gift tax and the estate tax...applies to cumulative taxable transfers made by a tax20-252 95-19 payer during his or her lifetime and at death.18 Under this rate schedule, the unified... | |
| United States. Congress. Senate. Committee on Finance - 1995 - 452 pagini
...and gift tax A gift tax is imposed on lifetime transfers and an estate tax is imposed on transfers at death. Since 1976, the gift tax and the estate tax...applies to cumulative taxable transfers made by a taxpayer during his or her lifetime and at death.20 Under this rate schedule, the unified estate and... | |
| United States. Congress. Senate. Committee on Finance - 1995 - 80 pagini
...bequests to the surviving spouse of the decedent and a deduction for certain bequests to charities. Since 1976, the gift tax and the estate tax have been...so that a single graduated rate schedule applies to an individual's cumulative taxable gifts and bequests. Under this rate schedule, the unified estate... | |
| United States. Congress. House. Committee on Ways and Means - 1995 - 138 pagini
...bequest^ to the surviving spouse of the decedent and a deduction for certain bequests to charities. Since 1976, the gift tax and the estate tax have been...so that a single graduated rate schedule applies to an individual's cumulative taxable gifts and bequests. Under this rate schedule, the unified estate... | |
| United States. Congress. House. Committee on Small Business - 1995 - 172 pagini
...estate taxes are imposed on transfers at death. Gift and estate taxes have been unified since 1976 so that a single graduated rate schedule applies to cumulative taxable transfers made by a taxpayer during his lifetime and at his death. Prior to 1976, separate tax rate schedules applied to... | |
| United States. Congress. Joint Committee on Taxation - 1997 - 592 pagini
...general A gift tax is imposed on lifetime transfers by gift and an estate tax is imposed on transfers at death. Since 1976, the gift tax and the estate tax...applies to cumulative taxable transfers made by a taxpayer during his or her lifetime and at death. 89 Under prior law, a unified credit of $192,800... | |
| United States. Congress. Joint Committee on Taxation - 1997 - 166 pagini
...and gift tax A gift tax is imposed on lifetime transfers and an estate tax is imposed on transfers at death. Since 1976, the gift tax and the estate tax...applies to cumulative taxable transfers made by a taxpayer during his or her lifetime and at death.112 Under this rate schedule, the unified estate and... | |
| United States. Congress. House. Committee on Ways and Means - 2000 - 582 pagini
...transfers and an estate tax on transfers at death. The Tax Reform Act of 1976 included a unified system so that a single graduated rate schedule applies to cumulative taxable transfers made by a taxpayer during his or her lifetime. A unified credit effectively exempts a total of $650,000 in 1999... | |
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