Black Letter Outline on Federal Wealth Transfer Taxes

Black Letter Outline on Federal Wealth Transfer Taxes PDF Author: KEVIN M.. DONALDSON YAMAMOTO (SAMUEL A.)
Publisher: West Academic Publishing
ISBN: 9781647082826
Category :
Languages : en
Pages : 409

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Book Description
Black Letter Outlines are designed to help a law student recognize and understand the basic principles and issues of law covered in a law school course. Black Letter Outlines can be used both as a study aid when preparing for classes and as a review of the subject matter when studying for an examination. Each Black Letter Outline is written by experienced law school professors who are recognized national authorities in their subject area.

Black Letter Outline on Federal Wealth Transfer Taxes

Black Letter Outline on Federal Wealth Transfer Taxes PDF Author: KEVIN M.. DONALDSON YAMAMOTO (SAMUEL A.)
Publisher: West Academic Publishing
ISBN: 9781647082826
Category :
Languages : en
Pages : 409

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Book Description
Black Letter Outlines are designed to help a law student recognize and understand the basic principles and issues of law covered in a law school course. Black Letter Outlines can be used both as a study aid when preparing for classes and as a review of the subject matter when studying for an examination. Each Black Letter Outline is written by experienced law school professors who are recognized national authorities in their subject area.

Black Letter Outline on Federal Wealth Transfer Taxes

Black Letter Outline on Federal Wealth Transfer Taxes PDF Author: Kevin Yamamoto
Publisher: West Academic Publishing
ISBN: 9781642420173
Category :
Languages : en
Pages :

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Book Description
Black Letter Outlines are designed to help a law student recognize and understand the basic principles and issues of law covered in a law school course. Black Letter Outlines can be used both as a study aid when preparing for classes and as a review of the subject matter when studying for an examination. Each Black Letter Outline is written by experienced law school professors who are recognized national authorities in their subject area.

Federal Taxes on Gratuitous Transfers Law and Planning

Federal Taxes on Gratuitous Transfers Law and Planning PDF Author: Joseph M. Dodge
Publisher: Aspen Publishing
ISBN: 1454860847
Category : Law
Languages : en
Pages : 817

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Book Description
Federal Taxes on Gratuitous Transfers: Law and Planning, Second Edition is a sophisticated Estate & Gift Tax casebook with plenty of problems, nuance, and policy discussion. The purchase of this ebook edition does not entitle you to receive access to the Connected eBook on CasebookConnect. You will need to purchase a new print book to get access to the full experience including: lifetime access to the online ebook with highlight, annotation, and search capabilities, plus an outline tool and other helpful resources. This book deals primarily with the federal wealth transfer taxes, and with the federal income tax as it bears on gratuitous transfers. 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. The book includes relevant case law and references to statutes and regulations and has many explanations and problems to help students new to the field to find a way through this complicated material. The book is appropriate for both J.D. and LL.M. courses in Estate and Gift Tax. New to the 2nd Edition: All material up to date with current law and current exemption amounts (as of 2023) All new chapter on estate and gift tax issues for individuals who are noncitizens or nonresidents Income taxation of trusts and estates material moved to stand-alone chapter Raises issues of race, gender, sexual orientation, and other identity taxes, making it easier for students to connect doctrine and policy Discussion of policy debate around long-term and perpetual trusts Lists, illustrations and photographs provide engaging visual commentary Sidebars on relevant persons, places, and things provide interesting content, surprising those who think that tax is a dry and boring subject Professors and students will benefit from: Emphasis on text, statutes, and regulations, rather than cases. “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: Joseph M. Dodge and Wendy C. Gerzog are distinguished emeriti faculty. Bridget J. Crawford, Jennifer Bird-Pollan, and Victoria J. Haneman are all well-established in the field and are attuned to the needs of today’s students. Reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. More emphasis on valuation and use of FLPs than in other books; valuation is introduced early on and integrated with other material. 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 Wealth Transfer Taxation

Federal Wealth Transfer Taxation PDF Author: Stanley S. Surrey
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 1196

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Book Description


Federal Wealth Transfer Taxation

Federal Wealth Transfer Taxation PDF 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

Federal Wealth Transfer Taxation

Federal Wealth Transfer Taxation PDF Author: Paul R. McDaniel
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 130

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Book Description
This problem set is designed to accompany the McDaniel, Repetti and Coron's Federal Wealth Transfer Taxation, 4th law school casebook, although the problems can be used with any other casebook. The problems help students master the important material in each chapter, help focus classroom discussion, and provide a helpful roadmap of the course to students.

Federal Taxation of Wealth Transfers

Federal Taxation of Wealth Transfers PDF Author: Jerry Washington
Publisher: Nova Science Publishers
ISBN: 9781634829915
Category : Gifts
Languages : en
Pages : 0

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Book Description
This book contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes as they apply to transfers in 2014. It provides basic principles regarding the computation of these three transfer taxes. It also provides a history, description, and analysis of the Federal estate, gift, and generation-skipping transfer taxes (also referred to as the "wealth transfer taxes"), as well as a description of selected reform proposals.

Federal Wealth Transfer Taxation, Cases and Materials

Federal Wealth Transfer Taxation, Cases and Materials PDF Author: Stanley S. Surrey
Publisher: Foundation Press
ISBN: 9780882772639
Category : Gifts
Languages : en
Pages : 46

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Book Description


Avoiding Federal Wealth Transfer Taxes

Avoiding Federal Wealth Transfer Taxes PDF Author: Richard L. Schmalbeck
Publisher:
ISBN:
Category : Inheritance and transfer tax
Languages : en
Pages : 65

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Book Description


Federal Estate and Wealth Transfer Taxes

Federal Estate and Wealth Transfer Taxes PDF Author: Ron Kirk
Publisher:
ISBN:
Category : Colorado
Languages : en
Pages : 4

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Book Description