Federal Taxation of Income, Estates, and Gifts

Federal Taxation of Income, Estates, and Gifts PDF Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Gifts
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.

Federal Taxation of Income, Estates, and Gifts

Federal Taxation of Income, Estates, and Gifts PDF Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Gifts
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.

Federal Income, Estate and Gift Tax Statute

Federal Income, Estate and Gift Tax Statute PDF Author: American Law Institute
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages :

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Federal Income Tax Statute

Federal Income Tax Statute PDF Author: American Law Institute
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 286

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Book Description


Federal Income, Estate and Gift Tax Statute

Federal Income, Estate and Gift Tax Statute PDF Author:
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 770

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Book Description


Federal Income, Estate, and Gift Tax Statute

Federal Income, Estate, and Gift Tax Statute PDF Author: American Law Institute
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 324

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Federal Income, Estate, and Gift Tax Laws, Correlated

Federal Income, Estate, and Gift Tax Laws, Correlated PDF Author: Walter Elbert Barton
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 1040

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Book Description


Federal Taxes on Gratuitous Transfers

Federal Taxes on Gratuitous Transfers PDF 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

Federal Income, Estate and Gift Tax Statute

Federal Income, Estate and Gift Tax Statute PDF Author: American Law Institute
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 90

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Book Description


Federal Estate and Gift Taxation in a Nutshell

Federal Estate and Gift Taxation in a Nutshell PDF Author: John K. McNulty
Publisher: West Publishing Company
ISBN:
Category : Law
Languages : en
Pages : 600

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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.

Federal Income, Estate and Gift Tax Statute

Federal Income, Estate and Gift Tax Statute PDF Author: American Law Institute
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 266

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Book Description