Complications Arising From “A Simple Repeal of the Federal Estate Tax”
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.
Woehrle, Christopher P., "Complications Arising From “A Simple Repeal of the Federal Estate Tax”" (2017). Faculty Publications. 844.