Federal Taxation of Estates, Trusts, and Gifts PDF Download
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Author: Ira Mark Bloom
Publisher:
ISBN: 9780820557847
Category : Gifts
Languages : en
Pages : 762
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Book Description
Author: Ira Mark Bloom
Publisher:
ISBN: 9780820557847
Category : Gifts
Languages : en
Pages : 762
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Book Description
Author: Solomon
Publisher:
ISBN: 9780256221558
Category : Law
Languages : en
Pages : 0
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Book Description
Author: John L. Peschel
Publisher: Warren Gorham & Lamont
ISBN:
Category : Estate planning
Languages : en
Pages : 228
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Book Description
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.
Author: Ira Mark Bloom
Publisher:
ISBN: 9781630430559
Category : Gifts
Languages : en
Pages :
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Book Description
Author: Douglas A. Kahn
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 1268
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Book Description
Author: Ira Bloom
Publisher:
ISBN: 9781630430542
Category :
Languages : en
Pages : 890
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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: Joseph M. Dodge
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 856
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Book Description
Author: Barry M. Nudelman
Publisher: American Law Institute-American Bar Association(ALI-ABA)
ISBN:
Category : Business & Economics
Languages : en
Pages : 844
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Book Description
This volume covers the federal taxes on estates, gifts, generation-skipping transfers and income. It sets out principles of substantive law, analyzes them, and then shows the operation of those principles with hypothetical illustrations.
Author: GRAYSON M.P. MCCOUCH
Publisher: West Academic Publishing
ISBN: 9781684674534
Category :
Languages : en
Pages : 488
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Book Description
This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the federal income taxation of estates, trusts, and beneficiaries, including the decedent's final income tax return; classification of estates and trusts; income in respect of a decedent; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts. Additional chapters cover basic income, gift and estate tax concepts, accumulation distributions, and specially treated trusts.
