Background Note | HBS Case Collection | 2007 (Revised from original 1982 version)

Gift and Estate Taxes

by Henry B. Reiling and Timothy O'Brien

Abstract

Identifies and discusses the major features of the federal gift and estate tax, plus major nontax implications.

Keywords: Finance; Taxation; Business and Government Relations; Public Administration Industry;

Citation:

Reiling, Henry B., and Timothy O'Brien. "Gift and Estate Taxes." Harvard Business School Background Note 283-024, July 2007. (Revised from original September 1982 version.)