Abstract
House Resolution 34, which was approved by the House of Delegates during the 1977 session of the Virginia General Assembly, observed that Virginia's inheritance and gift tax laws have remained essentially unchanged for more than 50 years and commissioned a study of those laws "in light of recent developments."' The proponents of House Resolution 34 no doubt had the 1976 amendments to the federal estate and gift tax laws fresh on their minds. But in addition to the federal changes, several of the states have altered their approach to transfer taxation in recent years. These changes expand the options available to Virginia and allow Virginia to draw on the experience of her sister states in assessing those options.
Recommended Citation
Michael D. Flemming,
Virginia Wealth Transfer Tax- Proposed Alternatives,
12
U. Rich. L. Rev.
299
(1978).
Available at:
https://scholarship.richmond.edu/lawreview/vol12/iss2/3