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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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 : 82. 78 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.

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 : 29. 59 MB
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Catalog Of Copyright Entries Third Series

Author :
ISBN : STANFORD:36105006357417
Genre : Copyright
File Size : 23. 85 MB
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Catalog Of Copyright Entries Third Series

Author : Library of Congress. Copyright Office
ISBN : STANFORD:36105119497688
Genre : Copyright
File Size : 32. 9 MB
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Federal Wealth Transfer Taxation

Author : Paul R. McDaniel
ISBN : STANFORD:36105060300634
Genre : Law
File Size : 70. 51 MB
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A coursebook designed to examine the structure and the underlying policies of the federal wealth transfer tax system. The emphasis is not primarily on estate planning, though tax planning materials have been included "where they seemed helpful both in illustrating the estate planner's approach and in exposing areas requiring further attention by policymakers" (from the preface). This volume reflects case law, administrative developments, and legislative changes through January 1, 1999, and, of course, is intended to be used in conjunction with the Internal Revenue Code. Annotation copyrighted by Book News, Inc., Portland, OR

Fundamentals Of Federal Estate Gift And Generation Skipping Taxes

Author : Anne-marie Rhodes
ISBN : 1634607627
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File Size : 35. 60 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.

Subject Catalog

Author : Library of Congress
ISBN : WISC:89126008077
Genre :
File Size : 50. 65 MB
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Monographic Series

Author : Library of Congress
ISBN : WISC:89126009125
Genre : Monographic series
File Size : 42. 74 MB
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Library Of Congress Catalog

Author : Library of Congress
ISBN : 087471785X
Genre : Subject catalogs
File Size : 85. 33 MB
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