Number: RL31061
Title: Estate and Gift Tax Law: Changes Under the Economic Growth and Tax Relief Reconciliation Act of 2001
Authors: Nonna A Noto, Government and Finance Division 
Abstract: The first section of this report emphasizes the three distinct time phases under the Act. The second section describes the major changes from prior law regarding estate and gift taxes.
Pages: 23
Date: Updated January 29, 2002