Estate, gift, and inheritance taxes

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Individual Taxes

T18-0144 - Estate Tax Returns and Liability Under Current Law and Certain Prior Laws, 2019-2028

September 27, 2018

Individual Taxes

T18-0138 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2026

September 14, 2018

Individual Taxes

T18-0137 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2025

September 14, 2018

Individual Taxes

T18-0136 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2018

September 14, 2018

Individual Taxes

T18-0135 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2017

September 14, 2018

Individual Taxes

T18-0134 - Estate Tax Returns and Liability Under Current Law and Pre-2017 Tax Act Law, 2017-2028

September 14, 2018

Campaigns, Proposals, and Reforms

T18-0133 - H.R. 6760 As Introduced; The Protecting Family and Small Business Tax Cuts Act of 2018; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2026

September 12, 2018

Campaigns, Proposals, and Reforms

T18-0132 - H.R. 6760 As Introduced; The Protecting Family and Small Business Tax Cuts Act of 2018; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2026

September 12, 2018

Campaigns, Proposals, and Reforms

T18-0131 - H.R. 6760 As Introduced; The Protecting Family and Small Business Tax Cuts Act of 2018; Impact on Tax Revenue ($ billions), 2019-2038; Baseline: Current Law

September 12, 2018

Individual Taxes

T18-0103 - Share of Federal Taxes - All Tax Units, By Expanded Cash Income Percentile, 2028

August 23, 2018

From The Briefing Book

From the Briefing Book

What is an inheritance tax?

December 23, 2015 by kdavis@urban.org

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

December 23, 2015 by kdavis@urban.org

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.

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How do the estate, gift, and generation-skipping transfer taxes work?

December 23, 2015 by kdavis@urban.org

How do the estate, gift, and generation-skipping transfer taxes work?

The federal estate tax applies to the transfer of property at death. The gift tax applies to transfers made while a person is living. The generation-skipping transfer tax is an additional tax on a transfer of property that skips a generation.

Read more about How do the estate, gift, and generation-skipping transfer taxes work?

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