摘要：The Federal Government has levieda progressive estate tax since 1916.For most of this period, includingcurrently, less than 2 percent of es-tates have been taxable. However,the number of estates subject to thetax has risen from about 19,000 in1988 to nearly 32,000 in 1995 andCongress is actively considering a re-duction in estate taxes.
