| 21. | Then, in the second step, this gift tax obligation is shifted to a spouse.
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| 22. | Wealth Tax, Expenditure Tax, Capital Gains Tax and Gift Tax.
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| 23. | Gift tax applies to all irrevocable transfers of interests in tangible or intangible property.
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| 24. | He advocates repeal of the state inheritance and gift taxes.
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| 25. | No federal gift tax would be due unless your mother previously made other significant gifts.
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| 26. | Hatch proposes getting rid of the capital-gains tax and all federal estate and gift taxes.
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| 27. | Other revenue types included excise, estate and gift taxes.
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| 28. | This remaining value is then passed on to the beneficiary without incurring a gift tax.
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| 29. | So Congress kept the gift tax, with modifications.
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| 30. | Estate and gift taxes would be gradually abolished.
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