2007 Estate & Gift Tax Handbook PDF Download
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Author: Susan Flax Posner
Publisher: CCH
ISBN: 9780808091097
Category : Law
Languages : en
Pages : 1278
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Book Description
Estate & Gift Tax Handbook is a practical exploration of federal estate and gift taxation. Providing timely and effective advice on estate and gift tax practice and procedure, the book is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. In one place, the reader will find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and to maximize wealth transfers through lifetime and testamentary giving. Written in concise, jargon-free language to elucidate and demystify this complicated area of the law, the book is a valuable resource for readers approaching the subject from varied backgrounds and disciplines.
Author: Susan Flax Posner
Publisher: CCH
ISBN: 9780808091097
Category : Law
Languages : en
Pages : 1278
Get Book Here
Book Description
Estate & Gift Tax Handbook is a practical exploration of federal estate and gift taxation. Providing timely and effective advice on estate and gift tax practice and procedure, the book is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. In one place, the reader will find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and to maximize wealth transfers through lifetime and testamentary giving. Written in concise, jargon-free language to elucidate and demystify this complicated area of the law, the book is a valuable resource for readers approaching the subject from varied backgrounds and disciplines.
Author: David Joulfaian
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.
Author: Joseph M. Dodge
Publisher: Aspen Publishing
ISBN: 1454860421
Category : Law
Languages : en
Pages : 679
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Book Description
This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "Building block" organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students High-profile authorship in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. More emphasis on valuation and use of FLPs than in other books. Valuation is introduced early on and integrated with other material Integration of related income tax materials, including income taxation of estates and trusts Relation of tax doctrine to tax planning strategies Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems
Author:
Publisher: Macmillan
ISBN: 9780312361457
Category : Business & Economics
Languages : en
Pages : 376
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Book Description
One of the leading names in tax preparation software now presents a guide to help filers claim all the deductions they deserve, from mortgages and charitable contributions to medical expenses, education credits, and more.
Author: Susan Flax Posner
Publisher: Cch Incorporated
ISBN: 9780808091745
Category : Business & Economics
Languages : en
Pages : 1592
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Book Description
Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 84
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Book Description
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 12
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Book Description
Author:
Publisher:
ISBN:
Category : Bankruptcy examiners
Languages : en
Pages : 240
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Book Description
Author: David F. Windish
Publisher: CCH
ISBN: 9780808017004
Category : Business & Economics
Languages : en
Pages : 700
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Book Description
Practical Guide to Real Estate Taxation is CCH's highly successful practical guide to the federal tax consequences of real estate ownership, operations and activities. This updated Fifth Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. Recent regulations, tax rates and rulings are reflected throughout, along with other developments impacting the taxation of real estate.
Author: Research Institute of America, inc
Publisher:
ISBN: 9780781103619
Category : Law
Languages : en
Pages : 954
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Book Description
