Estate & Gift Tax Provisions, Statutes, Comments, Examples PDF Download
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Author: Louis Plutzer
Publisher:
ISBN: 9780917126055
Category : Gifts
Languages : en
Pages : 199
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Book Description
Author: Louis Plutzer
Publisher:
ISBN: 9780917126055
Category : Gifts
Languages : en
Pages : 199
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Book Description
Author: Richard B. Stephens
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 548
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Book Description
Author: Wolters Kluwer Editorial
Publisher:
ISBN: 9780808055969
Category :
Languages : en
Pages :
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Book Description
The Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions) (As of March 2021) is an indispensable single-source compilation of the estate and gift tax law. It provides the following: Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular format for quick reference.
Author: United States
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 652
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Book Description
Author:
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 770
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Book Description
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 232
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Book Description
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The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932.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: CCH Tax Law Editors Staff
Publisher:
ISBN: 9780808048084
Category :
Languages : en
Pages :
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Book Description
CCH's Federal Estate & Gift Taxes: Code and Regulations is an indispensable single-source compilation of the estate and gift tax law. It provides the following:- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.
Author: Stephanie J. Willbanks
Publisher:
ISBN: 9780314290212
Category : Electronic books
Languages : en
Pages : 0
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Book Description
Designed to make the study of federal estate and gift taxation simple, clear, and convenient, this text 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.
Author: CCH Incorporated
Publisher: CCH
ISBN: 9780808018537
Category : Business & Economics
Languages : en
Pages : 1632
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Book Description
