"I would give anyone an exemption from the higher rates if he had a son or grandson in Afghanistan," he said.

假设谁的儿子或孙子在阿富汗，我肯定给予他高利率的豁免权。

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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