\t\t Unrestricted \t\t
\t\t\t\t\tThis data comprises government records. See Ordering Information for Electronic Records for information on ordering copies of data files from NARA. Please note the title and identifier above when making inquires. \t\t
","fileAccessRequest":false,"metadataBlocks":{"citation":{"displayName":"Citation Metadata","name":"citation","fields":[{"typeName":"title","multiple":false,"typeClass":"primitive","value":"Estate and Gift Tax Study File"},{"typeName":"otherId","multiple":true,"typeClass":"compound","value":[{"otherIdAgency":{"typeName":"otherIdAgency","multiple":false,"typeClass":"primitive","value":"NARA"},"otherIdValue":{"typeName":"otherIdValue","multiple":false,"typeClass":"primitive","value":"643982"}}]},{"typeName":"author","multiple":true,"typeClass":"compound","value":[{"authorName":{"typeName":"authorName","multiple":false,"typeClass":"primitive","value":"Department of the Treasury. Office of the Secretary. Analysis Staff. Office of Tax Analysis. (ca. 1959 - ca. 1965)"}}]},{"typeName":"datasetContact","multiple":true,"typeClass":"compound","value":[{"datasetContactEmail":{"typeName":"datasetContactEmail","multiple":false,"typeClass":"primitive","value":"N/A"}}]},{"typeName":"dsDescription","multiple":true,"typeClass":"compound","value":[{"dsDescriptionValue":{"typeName":"dsDescriptionValue","multiple":false,"typeClass":"primitive","value":"\t\tThis agency created and used these data to simulate the impact of proposed changes in the inheritance and transfer tax laws, to produce statistical data on the operation of tax laws, and to determine the changing patterns in the ownership and transfer of wealth. This series contains data on lifetime and death time dispositions from a sample of 1957 and 1959 estate tax returns. Data includes the filing year, residence, age, size of gross estate, marital status, the estate bequests, taxes,\nand gifts by purpose, size, and recipient. Also included are the total death taxes paid, the total of charitable bequests, total of non-charitable bequests, total disposable estate, total economic estate, gross transfers, marital deduction, state death taxes, credits, foreign death taxes, and federal estate taxes. Charitable bequests are also reported by the purpose and nature of the charity receiving the bequest including religious organizations; lodges or fraternal organizations; veterans' organizations; scientific, literary, or educational organizations; and public and private charities.\n
\t\t\t\t\tThis data comprises government records extracted from the Archival Research Catalog (ARC). See the ARC catalog entry for this series for more information on this data and how to order it. \t\t
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