Estate Tax Reform And the Family Business Hearing Before the Committee On Smal
Estate Tax Reform And the Family Business Hearing Before the Committee On Smal
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We have found that there has been very little recent legislative attention to the consequences of the major estate tax changes of 1976, 1981 and 1986. One article by< the internal Revenue Service, based on 1989-91 data, finds that during the past decade, the number of estate tax filers has increased by 80 percent and the total estate of these filers increased by 94 percent. The fact that the largest block of assets in these estates tends to be stock in closely-held (small) businesses and the fact that filers with assets of more than $5 million is the fastest growing element (increasing 137 percent since 1982) reflect the increasing scale of business enterprise in this country ("Estate Tax Returns, 1989-91" Statistics of Income. IRS, Sumner, 1993, page 76). 88 Thm ooBblnation of a steep estate tax rate structure and najor Increases in cost-efficient scale of businesses spells estate tax trouble for America's small, family and closely-held businesses. In an effort to better Identify real difficulties, and to eraft responsive solutions, the IBAA has sought to assemble a group of aeaociatiohs, across the spectrum of American business, agriculture and finance, to call for a common effort to improve the estate and gift tax lava.
What to read after Estate Tax Reform And the Family Business Hearing Before the Committee On Smal?
You can find similar books in the "Read Also" column, or choose other free books by United States Congress House Committee On Small to read online
To quickly assess the difficulty of the text, read a short excerpt:
We have found that there has been very little recent legislative attention to the consequences of the major estate tax changes of 1976, 1981 and 1986. One article by< the internal Revenue Service, based on 1989-91 data, finds that during the past decade, the number of estate tax filers has increased by 80 percent and the total estate of these filers increased by 94 percent. The fact that the largest block of assets in these estates tends to be stock in closely-held (small) businesses and the fact that filers with assets of more than $5 million is the fastest growing element (increasing 137 percent since 1982) reflect the increasing scale of business enterprise in this country ("Estate Tax Returns, 1989-91" Statistics of Income. IRS, Sumner, 1993, page 76). 88 Thm ooBblnation of a steep estate tax rate structure and najor Increases in cost-efficient scale of businesses spells estate tax trouble for America's small, family and closely-held businesses. In an effort to better Identify real difficulties, and to eraft responsive solutions, the IBAA has sought to assemble a group of aeaociatiohs, across the spectrum of American business, agriculture and finance, to call for a common effort to improve the estate and gift tax lava.
What to read after Estate Tax Reform And the Family Business Hearing Before the Committee On Smal?
You can find similar books in the "Read Also" column, or choose other free books by United States Congress House Committee On Small to read online
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