May 1, 1973 Tax Review: Estate and Gift Tax Revision C. Lowell Harriss C. Lowell Harriss Print this page Subscribe Support our work Download Tax Review: Estate and Gift Tax Revision Executive SummaryEstate and gift tax revision, writes Professor Harriss in this essay, presents problems of exceptional difficulty. However, he argues, there is a need for Congress to consider a fundamental revision. Topics Center for Federal Tax Policy Estate and Gift Taxes
