Federal Estate and Gift Taxation

Federal Estate and Gift Taxation PDF Author: Stephanie J. Willbanks
Publisher: West Academic Publishing
ISBN:
Category : Law
Languages : en
Pages : 280

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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.

Federal Estate and Gift Tax-Explained

Federal Estate and Gift Tax-Explained PDF Author: CCH
Publisher: CCH Incorporated
ISBN: 9780808001454
Category : Law
Languages : en
Pages : 516

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Book Description


Federal Estate and Gift Taxation

Federal Estate and Gift Taxation PDF Author: Stephanie J. Willbanks
Publisher: West Academic Publishing
ISBN:
Category : Law
Languages : en
Pages : 280

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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.

Federal Estate and Gift Taxation

Federal Estate and Gift Taxation PDF Author: Stephanie J. Willbanks
Publisher:
ISBN: 9780314290212
Category : Electronic books
Languages : en
Pages : 0

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Book Description
Designed to make the study of federal estate and gift taxation simple, clear, and convenient, this text provides a basic explanation of the federal gift, estate, and generation-skipping transfer taxes. Written to facilitate an understanding of the overall structure of these taxes, the text discusses critical statutory provisions as well as relevant regulations and important cases. Topics include: valuation, the definition of a gift, the gift tax requirement of completion, the annual exclusion, the gross estate, estate tax deductions, and the generation-skipping transfer tax.

A Guide to Federal Estate and Gift Taxation

A Guide to Federal Estate and Gift Taxation PDF Author:
Publisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages : 40

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Book Description


A Guide to Federal Estate and Gift Taxation

A Guide to Federal Estate and Gift Taxation PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 40

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Book Description


Federal Estate and Gift Taxation in a Nutshell

Federal Estate and Gift Taxation in a Nutshell PDF Author: John K. McNulty
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 586

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Book Description
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.

Explanation of proposed estate and gift tax treaty between the United States and the Federal Republic of Germany

Explanation of proposed estate and gift tax treaty between the United States and the Federal Republic of Germany PDF Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 26

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Book Description


Major estate and gift tax issues

Major estate and gift tax issues PDF Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 444

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Book Description


Rethinking Estate and Gift Taxation

Rethinking Estate and Gift Taxation PDF Author: William G. Gale
Publisher: Rowman & Littlefield
ISBN: 0815719868
Category : Political Science
Languages : en
Pages : 529

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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.

Coordination of State and Federal Inheritance, Estate, and Gift Taxes

Coordination of State and Federal Inheritance, Estate, and Gift Taxes PDF Author: United States. Advisory Commission on Intergovernmental Relations
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 152

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Book Description