Background Note | HBS Case Collection | September 1982 (Revised July 2007)

Gift and Estate Taxes

by Henry B. Reiling and Timothy O'Brien


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;


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