federal estate and gift taxation american casebook series

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Federal Estate And Gift Taxation

Author : Boris Bittker
ISBN : 1634595998
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File Size : 89. 86 MB
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The Eleventh Edition continues to provide an engaging and insightful introduction to the federal estate, gift, and generation-skipping transfer taxes, placing leading cases in historical context and exploring their practical significance and policy implications. It reflects statutory changes in rates and exemptions under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 and the American Taxpayer Relief Act of 2012, including the introduction of "portability" of the unified credit between spouses. The new edition also addresses recent amendments to estate tax regulations concerning the deductibility of claims and administration expenses and alternate valuation date, as well as judicial decisions concerning defined value formula gifts, transfers with retained life estates, and family limited partnerships.

Federal Estate And Gift Taxation

Author : Stephanie J. Willbanks
ISBN : STANFORD:36105063693936
Genre : Law
File Size : 63. 33 MB
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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.

Fundamentals Of Federal Estate Gift And Generation Skipping Taxes

Author : Anne-marie Rhodes
ISBN : 1634607627
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File Size : 90. 29 MB
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The goal of this casebook is to present transfer taxation to law students in a clear, logical, and engaging manner. Although tax is statutory, the primary theory underlying this text is that case law makes tax law understandable to students. The primary objective is to have students learn and, therefore, the book does not attempt to hide the ball, as the material itself is difficult enough. The taxes are introduced in order of enactment - estate, gift, and GST - underscoring for students how infirmities in one tax can lead to another tax and how understanding tax history can aid in understanding tax. Each of the fifteen chapters begins with an overview of the chapter's main points and materials, and concludes with study problems for students to test their understanding. The core material is case law: lightly-edited cases with extensive notes that are both explanatory and exploratory. Case law, however, is not wholly sufficient. Therefore, this text also incorporates Treasury and private practice perspectives to give a fuller view of tax law today. For example, the book has several examples of trust provisions to illustrate how lawyers translate statutory and regulatory commands into documents for their clients. The casebook is accompanied by a Teacher's Manual.

Federal Taxation Of Income Estates And Gifts

Author : Boris I. Bittker
ISBN : STANFORD:36105064104503
Genre : Gifts
File Size : 57. 55 MB
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Problems And Materials In Federal Estate And Gift Taxation With Supplemental Income Tax Materials Relevant To Transactions Creating Estate And Gift Tax Consequences

Author : Ralph S. Rice
ISBN : STANFORD:36105044143944
Genre : Law
File Size : 78. 41 MB
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Taxation Of Estates Gifts And Trusts

Author : Regis W. Campfield
ISBN : STANFORD:36105063594084
Genre : Law
File Size : 47. 77 MB
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Federal Estate And Gift Taxes Code And Regulations Including Related Income Tax Provisions

Author : CCH Editorial Staff Publication
ISBN : 0808023551
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File Size : 20. 53 MB
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The Logic Of The Transfer Tax

Author : Laura Cunningham
ISBN : 1640204970
Genre : Gifts
File Size : 80. 45 MB
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The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers offers a broad survey of the federal transfer tax system. It thoroughly covers all of the fundamental rules of the gift, estate and generation skipping transfer taxes and provides numerous illustrative examples. It also offers a glimpse of some popular tax planning techniques, including FLPs, GRATS and IDGT'S, and the Special Valuation Rules of Chapter 14. It is appropriate for use as a coursebook for a two or three credit JD or LLM course, or as a reference for newcomers to the area.

Federal Wealth Transfer Taxation Cases And Materials

Author : Paul McDaniel
ISBN : 1609300092
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File Size : 51. 82 MB
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This edition continues the comprehensive, yet flexible, presentation of prior editions. It explores technical and policy issues and is adaptable for use in a single course covering basic wealth transfer taxation or a sequence of such courses at either the J.D. level or LL.M. level. It includes approximately 300 problems, designed to help students master the material covered in each chapter. Within each section, the book moves from the straightforward to the more complex, empowering the professor to select the appropriate level of complexity for her course. It thoroughly integrates all changes in the law through May 1, 2015, including case law, legislation, regulations, rulings, and other administrative pronouncements.

Federal Estate And Gift Taxation In A Nutshell

Author : John K. McNulty
ISBN : STANFORD:36105061117078
Genre : Generation-skipping transfer tax
File Size : 45. 98 MB
Format : PDF
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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.

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