Faculty Publications

Title

Complications Arising From “A Simple Repeal of the Federal Estate Tax”

Document Type

Article

Publication Date

11-16-2017

Abstract

H.R. 1, the Tax Cuts and Jobs Act (the Act), released by Chairman Kevin Brady (R-TX), would profoundly change the taxes of individuals, small businesses, multi-national corporations and heirs. As the tax writing process works its way through both houses of Congress, the broad outline of reform is emerging in the form of fewer rates and deductions.