Author: Anne-Marie RhodesPublisher: West Academic Publishing
ISBN: 9781634607629
Category : Generation-skipping transfer tax
Languages : en
Pages : 0
Book Description
Hardbound - New, hardbound print book.
Fundamentals of Federal Estate, Gift, and Generation-Skipping Taxes
Author: Anne-Marie RhodesPublisher: West Academic Publishing
ISBN: 9781634607629
Category : Generation-skipping transfer tax
Languages : en
Pages : 0
Book Description
Hardbound - New, hardbound print book.
Federal Estate and Gift Taxation
Author: W. Leslie PeatFederal Estate and Gift Taxation
Author: Stephanie J. WillbanksPublisher:
ISBN: 9781647087692
Category : Estate planning
Languages : en
Pages : 333
Book Description
Designed to make the study of federal estate and gift taxation simple, clear, and convenient, this updated third edition provides a basic explanation of the federal gift, estate, and generation-skipping transfer taxes. Written to facilitate an understanding of the overall structure of these taxes, the text discusses critical statutory provisions as well as relevant regulations and important cases. Topics include: valuation, the definition of a gift, the gift tax requirement of completion, the annual exclusion, the gross estate, estate tax deductions, and the generation-skipping transfer tax.
Federal Taxation of Wealth Transfers
Author: Stephanie J. WillbanksPublisher: Aspen Publishing
ISBN:
Category : Law
Languages : en
Pages : 772
Book Description
With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This casebook emphasizes problem solving, statutory construction, and policy-analysis skills, and is ideal for 2- or 3-credit courses in estate and gift taxation. The text has been expanded to feature new cases, administrative rulings, and studies. Existing cases and text have been edited or deleted to highlight essential themes. The casebook is logically organized but its flexible organization accommodates reorganizing material to fit individual course structures, and could be used for a basic wealth transfer tax class or to complement an estate planning course. New to the 5th Edition: Alyssa A. DiRusso joins as a co-author, bringing her background in high-net-worth practice and in-house fiduciary administration to broaden the book’s perspective. A new introduction to gratuitous transfers in Chapter 1. More detailed analysis of defined value clauses in Chapter 3. A new section on taxation of nonprofit organizations in Chapter 14. New cases throughout the book. Updated values and computations. Professors and students will benefit from: Organization – the book is organized by the three different transfer taxes and by IRC section. Flexibility – the text, cases, and problems allow a focus on statutory construction, planning, or policy. Focus on basics – the book is adaptable to a two- or three-credit transfer tax course, to supplement an estate planning course, or for an LLM course. Detailed textual explanations with references to current cases and administrative rulings—but they also provide historical context and development. Problems that focus on discrete issues to build a solid foundation. Edited cases that focus on fundamentals.
Federal Estate and Gift Taxation in a Nutshell
Author: John K. McNultyPublisher: West Academic Publishing
ISBN: 9780314146038
Category : Law
Languages : en
Pages : 0
Book Description
Use this comprehensive guide as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical evaluation on the essentials of estate, gift, and generation-skipping tax planning, and reform proposals and fundamental alternatives to the current transfer tax system. Additional chapters cover annuities; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities.
Federal Taxation of Estates, Trusts, and Gifts
Author: Lewis D. SolomonPublisher:
ISBN:
Category : Gifts
Languages : en
Pages : 876
Book Description
Federal Estate and Gift Taxation
Author: Richard B. StephensPublisher: Warren Gorham & Lamont
ISBN:
Category : Generation-skipping transfer tax
Languages : en
Pages : 2396
Book Description
Introduction to Estate and Gift Taxes
Author: Federal Estate and Gift Taxation in a Nutshell
Author: John K. McNultyPublisher:
ISBN:
Category : Law
Languages : en
Pages : 586
Book Description
Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.
U. S. Master Estate and Gift Tax Guide
Author: CCH Tax Law EditorsPublisher: CCH
ISBN: 9780808017714
Category : Business & Economics
Languages : en
Pages : 586
Book Description
CCH's U.S. Master Estate and Gift Tax Guide is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.