id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2860	Cooper, Jeffrey A.	Soldiers with Fortunes? Rethinking the Tax Treatment of Fallen Combatants	2018	27	.pdf	application/pdf	16570	810	58	L. No. 82–183, §606, 65 Stat. 452, 567 (1951) (extending partial estate tax exemption to those killed in action while serving in a combat zone after June 24, 1950 and before January 1, 1954). This set the stage for a compromise brokered in a conference committee: the supplemental estate tax was returned to the bill but with the caveat that it would not apply to any members of the armed forces who died during the war.28 Those dying on the battlefields of World War I would pay estate tax at the 1916 rates rather than the higher 1917 ones.	cache/taxlaw-2860.pdf	txt/taxlaw-2860.txt