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Author: Richard B. Stephens
Publisher: Warren Gorham & Lamont
ISBN:
Category : Law
Languages : en
Pages : 2402
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Book Description
Author: Richard B. Stephens
Publisher: Warren Gorham & Lamont
ISBN:
Category : Law
Languages : en
Pages : 2402
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Book Description
Author: John K. McNulty
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 586
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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.
Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Business & Economics
Languages : en
Pages : 852
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Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Author: Laura Cunningham
Publisher: West Academic Publishing
ISBN: 9781647081133
Category :
Languages : en
Pages : 253
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Book Description
The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers offers a broad survey of the federal transfer tax system. It thoroughly covers all of the fundamental rules of the gift, estate and generation skipping transfer taxes and provides numerous illustrative examples. It also offers a glimpse of some popular tax planning techniques, including FLPs, GRATS and IDGT'S, and the Special Valuation Rules of Chapter 14. It is appropriate for use as a coursebook for a two or three credit JD or LLM course, or as a reference for newcomers to the area. The Second Edition incorporates changes to the law made by the Tax Cuts and Jobs Act of 2017.
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: Anne-Marie Rhodes
Publisher: West Academic Publishing
ISBN: 9781634607629
Category : Generation-skipping transfer tax
Languages : en
Pages : 0
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Book Description
Hardbound - New, hardbound print book.
Author: C. Timothy Lindstrom
Publisher: Island Press
ISBN: 1610910540
Category : Architecture
Languages : en
Pages : 301
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Book Description
Voluntary land conservation, resulting from increasingly alluring tax benefits, has significantly changed the face of land use in the United States and promises to have an even more significant influence in the future. There are more than 1,500 land trusts in the U.S. today, involving millions of acres of land that have been permanently protected by conservation easements. Most of these land trusts depend heavily upon the significant income or estate tax benefits offered by the federal tax code as an incentive for voluntary land conservation. However, only a very small percentage of land trust personnel, landowners or their advisors, or even government officials, fully understand the complexity of the requirements for these tax benefits. This is a comprehensive book on the tax benefits of the charitable contribution, or bargain sale, of a conservation easement. It provides a detailed explanation of the complex and extensive requirements of the federal tax code and related concepts, including the rules governing the operation of tax-exempt organizations such as land trusts. Clearly written, systematic in its coverage, it is intended to be of value for anyone who deals with land trust issues, including land trust staff and trustees, landowners, lawyers, accountants, government officials, and interested lay people. Structured for easy reference, A Tax Guide to Conservation Easements is designed to be used as a resource tool. Related topics are cross-referenced throughout. All principles in the book are illustrated with one or more useful examples. The tax benefits of contributing a conservation easement are unquestionably the heart of voluntary land conservation today. Knowledge of the tax law relating to land trusts and conservation easements is vital to properly establishing and managing land trusts and to insuring the tax deductibility of conservation easements. The future of voluntary land conservation is dependent on a clear understanding of tax policy. Complete, meticulous, and up to date, A Tax Guide to Conservation Easements is an essential handbook.
Author: William G. Gale
Publisher: Rowman & Littlefield
ISBN: 9780815719861
Category : Business & Economics
Languages : en
Pages : 544
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Book Description
Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.
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: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 40
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Book Description
