Estate, gift, and inheritance taxes

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Individual Taxes

T21-0253 - Replacing the Current Law Estate Tax with an Inheritance Tax, 2022-31

November 5, 2021

Individual Taxes

T21-0234 – Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2026

September 23, 2021

Individual Taxes

T21-0233 – Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2025

September 23, 2021

Individual Taxes

T21-0232 – Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2022

September 23, 2021

Individual Taxes

T21-0231 – Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2021

September 23, 2021

Individual Taxes

T21-0230 – Estate Tax Returns and Liability Under Current Law and Pre-2017 Tax Act Law, 2021-2031

September 23, 2021

Individual Taxes

T21-0160 – Effective Marginal Tax Rates on Wages, Salaries, and Capital Income, By Expanded Cash Income Percentile, 2031

August 5, 2021

Individual Taxes

T21-0159 – Effective Marginal Tax Rates on Wages, Salaries, and Capital Income, By Expanded Cash Income Level, 2031

August 5, 2021

Individual Taxes

T21-0158 – Effective Marginal Tax Rates on Wages, Salaries, and Capital Income, By Expanded Cash Income Percentile, 2026

August 5, 2021

Individual Taxes

T21-0157 – Effective Marginal Tax Rates on Wages, Salaries, and Capital Income, By Expanded Cash Income Level, 2026

August 5, 2021

From The Briefing Book

From the Briefing Book

What is an inheritance tax?

December 23, 2015 by tpcwebsite

What is an inheritance tax?

A type of wealth transfer tax in which the recipient, rather than the donor’s estate, is taxed.

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How could we reform the estate tax?

December 23, 2015 by tpcwebsite

How could we reform the estate tax?

Possible reforms run the gamut from repeal to modest fixes that would make the tax more difficult to avoid.

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What is the difference between carryover basis and a step-up in basis?

December 23, 2015 by tpcwebsite

What is the difference between carryover basis and a step-up in basis?

The difference is whether heirs who sell an inherited asset will pay tax on the capital gains from the time the asset was originally purchased or from the time it was inherited. In some cases, the difference is a lot of tax liability.

Read more about What is the difference between carryover basis and a step-up in basis?

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