Rethinking estate and gift taxation / William G. Gale, James R. Hines Jr., Joel Slemrod, editors.

• Material Type: 図書
• ISBN: 0815700695 (paper : alk. paper)
• Title: Rethinking estate and gift taxation / William G. Gale, James R. Hines Jr., Joel Slemrod, editors.
• Author Heading: Gale, William G.; Hines, James R.; Slemrod, Joel.
• Publication, Distribution, etc.: Washington, D.C. : Brookings Institution Press
• Publication Date: c2001.
• Publication Date (W3CDTF): 2001
• Extent: x, 515 p. : ill. ; 23 cm.
• Place of Publication (Country Code): US
• Text Language Code: eng
• Subject Heading: 相続税 (地理区分) Sozokuzei.; 贈与税 (地理区分) Zoyozei.; アメリカ合衆国. Amerikagassyukoku.; Inheritance and transfer tax -- Law and legislation -- United States.; Gifts -- Taxation -- Law and legislation -- United States.; Inheritance and transfer tax -- United States.; Gifts -- Taxation -- United States.; Tax planning -- United States.
• LCC: KF6572
• DDC: 343.7305/3
• NDLC: AU-366; A366
• Note (Bibliography): Includes bibliographical references and index.
• Holding library: 国立国会図書館
• Call No.: AU-366-A38
• Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• Bibliographic ID (NDL): 000003697106; http://id.ndl.go.jp/bib/000003697106
• Bibliographic Record Category (NDL): 211

• Contents: Overview / William G. Gale and Joel SlemrodElements of federal estate taxation / Barry W. Johnson, Jacob M. Mikow, and Martha Britton Eller ; comment ...