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当前位置：首页 > 法规条令 > CRS 美国国会研究处报告 > [20010814]RS20989_联邦遗产税、赠与税和代际转移税：根据2001年《经济增长和税收减免和解法案》进行修改、逐步取消和废除.pdf

[20010814]RS20989_联邦遗产税、赠与税和代际转移税：根据2001年《经济增长和税收减免和解法案》进行修改、逐步取消和废除.pdf

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1 P.L. 107-16, 501. It should be noted that for purposes of compliance with the CongressionalBudget Act, P.L. 107-16, 901 provides for sunset of its provisions at the end of the year 2010.Therefore, absent Congressional action in the interim, the law governing the estate, gift andgeneration-skipping transfer taxes would revert to the law which was in place on June 7, 2001.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20989August 14, 2001Federal Estate, Gift, and Generation-SkippingTransfer Taxes: Modification, Phase Out andRepeal Under the Economic Growth and TaxRelief Reconciliation Act of 2001John R. LuckeyLegislative AttorneyAmerican Law DivisionSummaryTitle V of the Economic Growth and Tax Relief Reconciliation Act of 2001generally amends the Internal Revenue Code to repeal the federal estate and generation-skipping transfer taxes at the end of the year 2009, provide for the phase out of thesetaxes over the period 2002 to 2009, lower and modify the gift tax, provide new incometax carry-over basis rules for property received from a decedent, and make other generalamendments which will be applicable in the ph

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