The federal government levies on people who pass assets either after death or during life.

The federal government levies an estate and gift tax on people who pass assets to the next generation, either after death or during life.

Explanation:

The sources of revenue that the federal government fetches money from are varied and unique at the same time. When a property in to be transferred from one person to another, the federal government has to record the transfer of the property for the transfer to be legal. Hence, to record this transfer, the federal government levies a tax known as the 'estate and gift tax'.

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