Cases and Materials on the Income Taxation of Trusts, Estates, Grantors, and Beneficiaries PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Cases and Materials on the Income Taxation of Trusts, Estates, Grantors, and Beneficiaries PDF full book. Access full book title Cases and Materials on the Income Taxation of Trusts, Estates, Grantors, and Beneficiaries by Jeffrey N. Pennell. Download full books in PDF and EPUB format.
Author: Jeffrey N. Pennell
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 518
Get Book Here
Book Description
Author: Jeffrey N. Pennell
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 518
Get Book Here
Book Description
Author: Mark L. Ascher
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 564
Get Book Here
Book Description
Author: Jeffrey N. Pennell
Publisher:
ISBN: 9780314614421
Category : Decedents' estates
Languages : en
Pages : 121
Get Book Here
Book Description
Author: Ira Mark Bloom
Publisher:
ISBN: 9781630430559
Category : Gifts
Languages : en
Pages :
Get Book Here
Book Description
Author: John L. Peschel
Publisher: Warren Gorham & Lamont
ISBN:
Category : Law
Languages : en
Pages : 228
Get Book Here
Book Description
Author: Edward C. Halbach
Publisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages : 280
Get Book Here
Book Description
Author: Ira Bloom
Publisher:
ISBN: 9781630430542
Category :
Languages : en
Pages : 890
Get Book Here
Book Description
To view or download the 2021 Supplement to this book, click here. This new edition of Federal Taxation of Estates, Trusts and Gifts again blends a traditional casebook approach with a problem method, to develop student understanding of the relevant rule structure pertinent to the transfer of wealth. The transactional organization facilitates student comprehension by repeatedly exposing students to certain themes, such as reason for deductibility, taxation based on passage of economic benefit, and valuation. This Fourth Edition also uses structured problems to facilitate an understanding of the doctrinal framework, analytical processes, and policy issues. Federal Taxations of Estates, Trusts and Gifts presents a comprehensive study of the tax aspects involved in the wealth transfer process: Chapter 1 provides indispensable background on the federal wealth transfer and related income tax systems. Chapter 2 provides an overview of each of the tax systems. Chapters 3, 4, and 5 outline the basic structure of the gift, estate, and generation-skipping transfer tax systems and include an examination of underlying policy questions. Chapters 6 through 13 explore how the transfer tax systems, plus the relevant income tax rules-especially the grantor trust provisions of subchapter J-apply to various transactions, most of which are in the nature of testamentary substitutes. The income taxation of estates and non-grantor trusts and their beneficiaries is comprehensively covered in Chapter 14. The book ends with Chapter 15, which provides options for reforming, as well as alternatives to, the tax systems. The Fourth Edition contains not only the changes made by the American Taxpayer Relief Act of 2012 as well as more recent developments, but also highlights a variety of estate planning considerations. While relying on well-recognized leading cases, it also includes recent and significant cases, rulings, and regulations that either break new ground or expand on existing law. This book also is available in a three-hole punched, alternative loose-leaf version printed on 8.5 x 11 inch paper with wider margins and with the same pagination as the hardbound book.
Author: Mark L. Ascher JD LLM
Publisher:
ISBN: 9780808019930
Category :
Languages : en
Pages : 832
Get Book Here
Book Description
Author: Arthur M. Michaelson
Publisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages : 296
Get Book Here
Book Description
Author: Joseph M. Dodge
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 756
Get Book Here
Book Description
