Impact of estate and gift taxation on capital formation
Subtitle: hearings before the Subcommittee on Tax, Access to Equity Capital, and Business Opportunities of the Committee on Small Business, House of Representatives, Ninety-seventh Congress, first session, Washington, D.C., June 16 and 17, 1981.
Publisher: U.S. G.P.O.
Published: 1981
Place of publication: Washington
Language: eng
Number of pages: 270
Subjects: Small business -- United States -- Finance.; Inheritance and transfer tax -- Law and legislation -- United States.; Gifts -- Taxation -- Law and legislation -- United States.
Notes: Includes bibliographical references.
1031-A, 1031-B (microfiche)