April 1, 1971 Tax Review: Revising Estate Taxation C. Lowell Harriss C. Lowell Harriss Print this page Subscribe Support our work Download Tax Review: Revising Estate Taxation Executive SummaryMuch of the present death tax system was enacted during the depression of the 1930s, says Professor Harriss, and the entirely new situation today calls for a review of the old laws. Topics Center for Federal Tax Policy Estate and Gift Taxes
