A bill to phase-out and repeal the Federal estate and gift taxes and the tax on generation-skipping transfers.
Estate and Gift Tax Phase-Out Act of 1997 - Amends the Internal Revenue Code to phase-out and repeal, effective January 1, 2003, the estate tax, gift tax, and the tax on generation-skipping transfers.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S388-389)
Read twice and referred to the Committee on Finance.
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