Internal Revenue Service (IRS) and Congress’ Joint Committee on Taxation data and reports on the estate tax and OMB Watch explanations of key elements of the estate tax policy.

Internal Revenue Service (IRS) and Congress’ Joint Committee on Taxation data and reports on the estate tax and OMB Watch explanations of key elements of the estate tax policy.

• IRS's "Federal Estate Tax Returns, 1995-1997"
  
• IRS's "Beyond Andrew Carnegie"
  
• IRS's "Estate Tax Returns (1998)"(with State Tax Credit and Federal Estate Tax after Credit, by state residence)
  
• Joint Committee on Taxation's "Present Law and Background on Federal Tax Provisions"
  (see Part III for Estate and Gift Taxes)
  
  
• Calculating the Estate Tax
  
• Marginal Tax Rates