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Estate and Gift Tax Law: Changes Under the Economic Growth and Tax Relief Reconciliation Act of 2001 (CRS Report for Congress)

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Release Date Jan. 29, 2002
Report Number RL31061
Report Type Report
Authors Nonna A Noto, Government and Finance Division
Source Agency Congressional Research Service
Summary:

The first section of this report emphasizes the three distinct time phases under the Act. The second section describes the major changes from prior law regarding estate and gift taxes.