# The Estate and Gift Tax: An Overview
> **Full Report** · 2025-07-14 · `R48183`
## Report
- **CRS ID:** R48183
- **Series:** Full Report
- **Publication date:** 2025-07-14
## Documents
- [PDF](https://www.everycrsreport.com/files/2025-07-14_R48183_ac187bd8567ab74b52fe5555b0a11c1fa70f6329.pdf)
- [HTML](https://www.everycrsreport.com/files/2025-07-14_R48183_605a130ac188191965e7b03e177674168719a0cb.html)
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