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Estate, gift, and inheritance taxes

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Individual Taxes

Number of Estate Tax Returns

Individual Taxes

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Individual Taxes

Estate Tax Returns by Type of Property

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Estate Tax Returns by State

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Federal tax collections by tax type and state from 1998 to 2019.

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From The Briefing Book

From the Briefing Book

What are the options for taxing wealth transfers?

December 23, 2015 by tpc-admin

Q.

What are the options for taxing wealth transfers?

A.

There are three options: an estate and gift tax (like the current US federal system), an inclusion tax, or an accessions tax.

  • Read more about What are the options for taxing wealth transfers?

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

December 23, 2015 by tpc-admin

Q.

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

A.

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?

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

December 23, 2015 by tpc-admin

Q.

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

A.

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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