Understanding Estate And Gift Taxation

Author : Brant J. Hellwig
Publisher :
ISBN 13 : 9781531026448
Total Pages : 0 pages
Book Rating : 4.43/5 ( download)

DOWNLOAD NOW!

Download or read book Understanding Estate and Gift Taxation written by Brant J. Hellwig and published by . This book was released on 2024 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : William G. Gale
Publisher : Rowman & Littlefield
ISBN 13 : 9780815719861
Total Pages : 544 pages
Book Rating : 4.68/5 ( download)

DOWNLOAD NOW!

Download or read book Rethinking Estate and Gift Taxation written by William G. Gale and published by Rowman & Littlefield. This book was released on 2011-07-01 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Brant J. Hellwig
Publisher :
ISBN 13 : 9780769881652
Total Pages : pages
Book Rating : 4.53/5 ( download)

DOWNLOAD NOW!

Download or read book Understanding Estate and Gift Taxation written by Brant J. Hellwig and published by . This book was released on 2015-05 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Anne-Marie Rhodes
Publisher : West Academic Publishing
ISBN 13 : 9781634607629
Total Pages : 0 pages
Book Rating : 4.27/5 ( download)

DOWNLOAD NOW!

Download or read book Fundamentals of Federal Estate, Gift, and Generation-Skipping Taxes written by Anne-Marie Rhodes and published by West Academic Publishing. This book was released on 2017-05-03 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hardbound - New, hardbound print book.

Author : John K. McNulty
Publisher :
ISBN 13 :
Total Pages : 586 pages
Book Rating : 4.90/5 ( download)

DOWNLOAD NOW!

Download or read book Federal Estate and Gift Taxation in a Nutshell written by John K. McNulty and published by . This book was released on 1989 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : W. Leslie Peat
Publisher :
ISBN 13 :
Total Pages : 300 pages
Book Rating : 4.10/5 ( download)

DOWNLOAD NOW!

Download or read book Federal Estate and Gift Taxation written by W. Leslie Peat and published by . This book was released on 1991 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation
Publisher :
ISBN 13 :
Total Pages : 492 pages
Book Rating : 4.55/5 ( download)

DOWNLOAD NOW!

Download or read book Major Estate and Gift Tax Issues written by United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation and published by . This book was released on 1981 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : CCH Tax Law Editors
Publisher : CCH
ISBN 13 : 9780808017714
Total Pages : 586 pages
Book Rating : 4.13/5 ( download)

DOWNLOAD NOW!

Download or read book U. S. Master Estate and Gift Tax Guide written by CCH Tax Law Editors and published by CCH. This book was released on 2007-12 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : United States. Congressional Budget Office
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.1U/5 ( download)

DOWNLOAD NOW!

Download or read book Effects of the Federal Estate Tax on Farms and Small Businesses written by United States. Congressional Budget Office and published by . This book was released on 2005 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author :
Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.33/5 ( download)

DOWNLOAD NOW!

Download or read book Federal Estate and Gift Taxes written by and published by . This book was released on 1992 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: