JCX-1-11 also provides an informative table summarizing the estate and gift tax rates and exemption amounts from 1975-2011.

FORBES: JCT Summarizes Federal Estate And Gift Taxes From 1975-2011

These include lower business rates, the ability to reclaim income tax on donations and exemption from capital-gains and inheritance taxes.

ECONOMIST: For those who pay, higher fees are on the way

For example, those at the top of the economic food chain benefit from low tax rates on capital gains and dividends, as well as the exemption for gains on assets transferred at death.

FORBES: Pain Will Be Widespread If Tax Breaks Are Cut

Democrats want to remove the bequest exemption from the capital-gains tax law, and some Republicans want to reduce capital-gains rates anyway.

ECONOMIST: Death and taxes