Congressional Research Service R48879
Trusts: Income and Estate and Gift Tax Issues
Source-supplied metadata for version 3, published Mar 10, 2026.
Source-supplied fields
Report metadata
- Identifier
- R48879
- Version
- 3
- Product type
- Reports
- Status
- Active
- Published
- Mar 10, 2026
- Source updated
- Apr 22, 2026, 5:23 pm UTC
Authors: Jane G. Gravelle
Source topics: Individual Tax, Tax Reform, Estate Tax, Gift Tax
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Structured Congress.gov references
Related federal bills
- HR 5376To provide for reconciliation pursuant to title II of S. Con. Res. 14.117th Congress
- S 1178A bill to amend the Internal Revenue Code of 1986 to reinstate estate and generation-skipping taxes, and for other purposes.118th Congress
- HR 2676To amend the Internal Revenue Code of 1986 to reinstate estate and generation-skipping taxes, and for other purposes.118th Congress
- S 934A bill to make housing more affordable, and for other purposes.119th Congress
- HR 2038To make housing more affordable, and for other purposes.119th Congress
- S 3988A bill to amend the Internal Revenue Code of 1986 to modify rules for grantor trusts.118th Congress
- S 4017A bill to amend the Internal Revenue Code of 1986 to impose a tax on the net value of assets of a taxpayer, and for other purposes.118th Congress
- HR 7749To amend the Internal Revenue Code of 1986 to impose a tax on the net value of assets of a taxpayer, and for other purposes.118th Congress