Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.

In The Gift of Death, Jacques Derrida's most sustained consideration of religion to date, he continues to explore questions introduced in Given Time about the limits of the rational and responsible that one reaches in granting or accepting death, whether by sacrifice, murder, execution, or suicide. Derrida analyzes Patocka's Heretical Essays on the History of Philosophy and develops and compares his ideas to the works of Heidegger, Levinas, and Kierkegaard. A major work, The Gift of Death resonates with much of Derrida's earlier writing and will be of interest to scholars in anthropology, philosophy, and literary criticism, along with scholars of ethics and religion. "The Gift of Death is Derrida's long-awaited deconstruction of the foundations of the project of a philosophical ethics, and it will long be regarded as one of the most significant of his many writings."—Choice "An important contribution to the critical study of ethics that commends itself to philosophers, social scientists, scholars of relgion . . . [and those] made curious by the controversy that so often attends Derrida."—Booklist "Derrida stares death in the face in this dense but rewarding inquiry. . . . Provocative."—Publishers Weekly

First published in 1990. Routledge is an imprint of Taylor & Francis, an informa company.

"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

From the former secretary of defense, a strikingly candid, vivid account of serving Presidents George W. Bush and Barack Obama during the wars in Iraq and Afghanistan. When Robert M. Gates received a call from the White House, he thought he’d long left Washington politics behind: After working for six presidents in both the CIA and the National Security Council, he was happily serving as president of Texas A&M University. But when he was asked to help a nation mired in two wars and to aid the troops doing the fighting, he answered what he felt was the call of duty.