A comparative proposal to reform the United States gift tax annual exclusion.

From: Vanderbilt Journal of Transnational Law | Date: November 1, 1997| Author: Kinsler, Jeffrey S. | Copyright information

The U.S. tax system receives much criticism. Recurrent themes in criticizing tax laws concern their complexity and the many Loopholes relieving the wealthy from, large amounts of taxation. This Article demonstrates how very wealthy U.S. taxpayers often do not pay gift and estate taxes. In fact, the tax laws do rot require these taxes to be paid. The Internal Revenue Code provides mechanisms through which taxpayers can evade estate and gift taxes in, the United States. Furthermore, U.S. gift t...

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