Impact of Federal Estate and Gift Taxes on Small Businessmen and Farmers (94th Congress) Print Facebook Twitter Email Report File https://www.jec.senate.gov/reports/94th Congress/Hearings/Impact of Federal Estate and Gift Taxes on Small Businessmen and Farmers (723).pdf Permalink: https://www.jec.senate.gov/public/index.cfm/1976/12/report-c04607c0-f32d-4900-90d7-7c502d6e065d