Special Committee on Taxation and Price Indexing Tax Section Recommendation No. 1981-8: TO AMEND THE INTERNAL REVENUE CODE OF 1954 TO PROVIDE FOR COST-OF-LIVING ADJUSTMENTS TO GIFT AND ESTATE TAX RATE BRACKETS, THE UNIFIED GIFT AND ESTATE TAX CREDIT, THE ANNUAL GIFT TAX EXCLUSION, THE CREDIT FOR STATE DEATH TAXES, THE MINIMUM GIFT AND ESTATE TAX MARITAL DEDUCTIONS, THE CREDITS FOR GIFT AND ESTATE TAXES PAID ON PRIOR TRANSFERS, THE LIMITS ON SPECIAL VALUATION OF FARM AND BUSINESS REAL PROPERTY, THE AMOUNT OF ESTATE TAX SUBJECT TO THE FOUR PERCENT INTEREST RATE, AND THE ORPHANS' DEDUCTION

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