Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Inheritance and transfer tax
Languages : en
Pages : 44

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Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 760

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Author: United States. Congressional Budget Office
Publisher:
ISBN:
Category : Family farms
Languages : en
Pages : 60

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Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 280

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Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1586

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Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 368

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Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category :
Languages : en
Pages : 1052

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Author: Congressional Information Service
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 504

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Author: Boris I. Bittker
Publisher: Aspen Publishers
ISBN:
Category : Law
Languages : en
Pages : 710

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Book Description
Incorporating the new valuation rules and more, this thorough revision of FEDERAL ESTATE AND GIFT TAXATION-by renowned authorities Boris Bittker and Elias Clark, and new co-author Grayson McCouch-continues to be the premier book for teaching the law behind federal estate and gift taxation. The Seventh Edition covers many important developments in the statutes, regulations, and case law. Key changes include: new valuation rules 2701 to 2704, which fundamentally alter the treatment of 'estate freezing' arrangement involving transfers of interests in corporations, partnerships, and trusts expanded coverage of disclaimers, valuation of partial interests, and buy-sell agreements excerpts from recent decisions concerning disclaimer (Monroe), annual exclusion gifts (Cristofani), revocable trusts (Jalkut), retained interests (Maxwell), powers of appointment (Kurz), and valuation (Lander) One of the most pedagogically thoughtful books in tax, FEDERAL ESTATE AND GIFT TAXATION, Seventh Edition, offers: a manageable and efficient teaching length ideal for a two-or three-hour course a substantially revised, and more accessible, chapter on generation-skipping transfer tax a conceptual approach To The transfer tax system, emphasizing public policy issues and reform proposals, As well as the historical development of the taxes and their impact on estate planning practice streamline principal cases

Author: Jeffrey N. Pennell
Publisher: West Academic Publishing
ISBN:
Category : Law
Languages : en
Pages : 1178

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Book Description
This book is the successor to Kahn, Waggoner, and Pennell's Federal Taxation of Gifts, Trusts and Estates, 3rd Edition. Professor Pennell has completely updated this time-honored treatment of the wealth transfer taxes to incorporate all major developments, specifically including EGTRRA 2001 and the possibility of phase-in repeal of the estate and generation-skipping transfer taxes. He has also restructured this classic casebook to make it even easier to use. Users of prior editions will find all their familiar text has been retained and upgraded, but the order has been revised to embrace a more traditional approach to the Code. The new edition addresses all of the estate tax inclusion rules, then the estate tax deductions and calculation rules, before confronting the gift tax, then §§2701 through 2704, and finally the generation-skipping transfer tax . The new edition also has been streamlined by removing the chapters on the income taxation of trusts, estates, grantors, and b