Federal Estate and Gift Tax-Explained 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 Federal Estate and Gift Tax-Explained PDF full book. Access full book title Federal Estate and Gift Tax-Explained by CCH. Download full books in PDF and EPUB format.
Author: CCH
Publisher: CCH Incorporated
ISBN: 9780808001454
Category : Law
Languages : en
Pages : 516
Get Book
Book Description
Author: CCH
Publisher: CCH Incorporated
ISBN: 9780808001454
Category : Law
Languages : en
Pages : 516
Get Book
Book Description
Author: Stephanie J. Willbanks
Publisher: West Academic Publishing
ISBN:
Category : Law
Languages : en
Pages : 280
Get Book
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.
Author: William G. Gale
Publisher: Rowman & Littlefield
ISBN: 9780815719861
Category : Political Science
Languages : en
Pages : 544
Get Book
Book Description
Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.
Author:
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages :
Get Book
Book Description
Author:
Publisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages : 56
Get Book
Book Description
Author: David Joulfaian
Publisher: MIT Press
ISBN: 026255111X
Category : Business & Economics
Languages : en
Pages : 213
Get Book
Book Description
A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 28
Get Book
Book Description
Author: Eric Brown
Publisher: CCH Incorporated
ISBN: 9780808003755
Category : Gifts
Languages : en
Pages : 544
Get Book
Book Description
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 40
Get Book
Book Description
Author:
Publisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages : 40
Get Book
Book Description
