The Federal Gift Tax: History, Law, and Economics

By David Joulfaian

The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peal in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 took effect.

• Format: Paperback
• Language: English
• ISBN: 1505389674
• ISBN13: 9781505389678
• Release Date: January 2015
• Publisher: Createspace Independent Publishing Platform
• Length: 62 Pages
• Weight: 0.37 lbs.
• Dimensions: 0.1" x 8.5" x 11.0"