A Guide to Federal Estate and Gift Taxation

A Guide to Federal Estate and Gift Taxation PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 40

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Book Description

A Guide to Federal Estate and Gift Taxation

A Guide to Federal Estate and Gift Taxation PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 40

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Book Description


A Guide to Federal Estate and Gift Taxation

A Guide to Federal Estate and Gift Taxation PDF Author:
Publisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages : 40

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Book Description


A Guide to Federal Estate and Gift Taxation

A Guide to Federal Estate and Gift Taxation PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages : 56

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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:
ISBN:
Category : Law
Languages : en
Pages : 586

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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 Estate and Gift Taxation

Federal Estate and Gift Taxation PDF Author: Stephanie J. Willbanks
Publisher: West Academic Publishing
ISBN:
Category : Law
Languages : en
Pages : 280

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Book Description
The focus of the book is on chapters 11, 12, and 13 of the Internal Revenue Code. Discusses selected income tax issues, but only in contrast with, or as an adjunct to, a discussion of the estate and gift tax treatment of those issues. This book is not an estate planning book or a comprehensive guide to the federal tax implications of all gratuitous transfers. Contains sections on deductions and credits and on the generation skipping transfer.

The Federal Estate and Gift Taxes

The Federal Estate and Gift Taxes PDF Author: Richard B. Stephens
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 548

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Book Description


U. S. Master Estate and Gift Tax Guide

U. S. Master Estate and Gift Tax Guide PDF Author: CCH Tax Law Editors
Publisher: CCH
ISBN: 9780808017714
Category : Business & Economics
Languages : en
Pages : 586

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Book Description
CCH's U.S. Master Estate and Gift Tax Guide is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.

Understanding Estate and Gift Taxation

Understanding Estate and Gift Taxation PDF Author: Brant J. Hellwig
Publisher:
ISBN: 9781531026448
Category : Gifts
Languages : en
Pages : 0

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Book Description
Understanding Estate and Gift Taxation is designed primarily for use by law students taking a course on the United States transfer tax system, i.e., a course on the estate, gift, and generation-skipping transfer taxes. The book consists of 26 chapters, each addressing one of the basic topics typically covered in a course on the transfer tax system, including the computation of estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; and the estate and gift tax implications of transfers with retained powers or interests. Because the Internal Revenue Code and Treasury Regulations are the primary source materials for the transfer tax system, the book includes numerous excerpts of those provisions. Each chapter also includes summaries of the leading cases and IRS rulings, plus examples of how this area of the law applies to common fact patterns. The new third edition is designed primarily for law students, but it is also intended to be useful to practitioners, including generalists who need a relatively brief summary of an estate and gift tax topic, beginning lawyers who intend to specialize in estate and gift taxation and estate planning, and experienced lawyers who wish to expand their practices into estate and gift taxation and estate planning. The book would also be useful to accountants who practice in these areas.

Federal Estate and Gift Taxation in a Nutshell

Federal Estate and Gift Taxation in a Nutshell PDF Author: John K. McNulty
Publisher:
ISBN: 9781684679058
Category : Gifts
Languages : en
Pages :

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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 estate, gift, and generation-skipping transfer taxes, including lifetime and testamentary transfers, joint-and-survivor tenancies, life insurance, annuities, and powers of appointment; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities. Additional chapters cover basic tax and estate planning concepts, reform proposals, and fundamental alternatives to the current transfer tax system."--publisher website

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.