Present Law and Proposals Relating to Federal Transfer Tax Consequences of Estates Freezes 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 Present Law and Proposals Relating to Federal Transfer Tax Consequences of Estates Freezes PDF full book. Access full book title Present Law and Proposals Relating to Federal Transfer Tax Consequences of Estates Freezes by . Download full books in PDF and EPUB format.
Author:
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 44
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 44
Get Book Here
Book Description
Author: United States. Congressional Budget Office
Publisher:
ISBN:
Category : Family farms
Languages : en
Pages : 60
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1388
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1480
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 368
Get Book Here
Book Description
Author: United States. Congress. House. Committee on Government Operations
Publisher:
ISBN:
Category : Calendars
Languages : en
Pages : 212
Get Book Here
Book Description
Author: Boris I. Bittker
Publisher: Aspen Publishers
ISBN:
Category : Law
Languages : en
Pages : 710
Get Book Here
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:
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 48
Get Book Here
Book Description
Author: Congressional Information Service
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 928
Get Book Here
Book Description
Author: David Joulfaian
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Get Book Here
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.
