Submitted by Jake Blumgart on April 9, 2003 - 7:02pm
Date Published:
Wed, 04/09/2003
John R. Luckey. Congressional Research Service. April 9, 2003.
"A History of Federal Estate, Gift, and Generation-Skipping Taxes" seperates the history of the estate tax into four distinct phases. 1) 1789 to 1915 (prior to the establishment of the estate tax as we currently know it), 2) 1916-1975 (creation and refinement of the tax as we know it), 3) 1976-1998 (the restructuring of the tax system), 4) 1998- (The recent assault on the estate tax).
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