Saturday, May 28, 2005
Dustin Stamper (Tax Analysts) has published Estate Tax Repeal: Who Stands to Gain?, 107 Tax Notes 948 (May 23, 2005), also available on the Tax Analysts web site as Doc 2005-11126, 2005 TNT 100-8. Here is the opening:
What do Paris Hilton and the National Potato Council have in common? They'll both be cheering if the estate tax is rolled back later this year. And they'll be joined by a large and eclectic coalition that includes lobbying heavyweights like the U.S. Chamber of Commerce and lesser-knowns like the Western Peanut Growers Association. It no longer appears to be a question of whether the estate tax is rolled back, but only how far the rollback goes.