id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-474	McCouch, Grayson M.P.	Rethinking Section 2702	2022	49	.pdf	application/pdf	26388	1346	63	Systematically excluding gift tax from the gift tax base while including estate tax in the estate tax base in effect produces gift tax rates that are lower than the estate tax rates, notwithstanding the unified rate schedule.' VALUATION UNDER GENERAL PRINCIPLES Section 2702 is aimed primarily at a few tax-driven techniques involving transfers with retained interests.	cache/ftr-474.pdf	txt/ftr-474.txt