I. INTRODUCTION -
This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and accelerated with the one-year (2010) “repeal” enacted in 2001. A discussion of current developments begins with Part XVII.D on page 106, and a discussion of currently pending and proposed developments begins with Part XVIII on page 116.
Please see full publication below for more information.