generation-skipping transfer tax Urban Institute-Brookings Institution Tax Policy Center Urban Institute-Brookings Institution Tax Policy Center gift and generation-skipping taxes less than $5.49 million gift and generation-skipping taxes according to the Tax Policy Center gift and generation-skipping taxes generation-skipping transfer tax any amount according to the Tax Policy Center any amount gift and generation-skipping taxes federal estate tax any amount gift and generation-skipping taxes Urban Institute-Brookings Institution Tax Policy Center gift and generation-skipping taxes Urban Institute-Brookings Institution Tax Policy Center the Tax Policy Center