The United States estate, gift, and generation-skipping taxes: application to non-US persons after the US Omnibus Budget Reconciliation Act of 1989 - Intertax View The United States estate, gift, and generation-skipping taxes: application to non-US persons after the US Omnibus Budget Reconciliation Act of 1989 by - Intertax The United States estate, gift, and generation-skipping taxes: application to non-US persons after the US Omnibus Budget Reconciliation Act of 1989 18 2 Intertax