Federal gift and estate tax changes: explanation, comments and planning for the 80's

Harrison, G.A.

Federal gift and estate tax changes: explanation, comments and planning for the 80's

1982

Harrison, G.A.

Extract: The Economic Recovery Tax Act of 1981 included several major adjustments in the federal gift and estate tax law which will result in reduced transfer taxes. Individuals should reexamine their property transfer plans as a result, especially married couples. This paper summarizes provisions of the Act and relates them to farm ownership using examples.

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