Estate and Gift Tax Study File

This series contains data on lifetime and death time dispositions from a sample of 1957 and 1959 estate tax returns. Data includes the filing year, residence, age, size of gross estate, marital status, the estate bequests, taxes, and gifts by purpose, size, and recipient.

Also included are the total death taxes paid, the total of charitable bequests, total of non-charitable bequests, total disposable estate, total economic estate, gross transfers, marital deduction, state death taxes, credits, foreign death taxes, and federal estate taxes. Charitable bequests are also reported by the purpose and nature of the charity receiving the bequest including religious organizations; lodges or fraternal organizations; veterans' organizations; scientific, literary, or educational organizations; and public and private charities.