Abstract
A THREE-PART series entitled Physician's has recently been concluded inThe Journal(236:1743, 2217, and 2796, 1976). As was indicated, this series of articles was prepared long before the recent 1976 statutory changes in the federal estate and gift tax law. The information in this series of articles did not, therefore, reflect these changes in the law. It would be impossible to detail all of the changes that were enacted in the limited time and space available. Changes in the major federal tax provisions that were discussed before, though, can be noted. This will include mention of the new federal estate and gift tax rates and structure, current filing requirements, marital deduction limits, and gifts in contemplation of death. Unified Estate and Gift Tax Rates The basic federal estate and gift tax structure had been the same for many years. The 1976 tax law changes have introduced a
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
