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: 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 & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2019

Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2019 PDF Author: Tax Law Editors Cch
Publisher:
ISBN: 9780808048091
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
CCH's Federal Estate & Gift Taxes: Code and Regulations is an indispensable single-source compilation of the estate and gift tax law. It provides the following:- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.This helpful reference features a reader-friendly format, with an expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability.

Federal Estate and Gift Taxes

Federal Estate and Gift Taxes PDF Author:
Publisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages : 56

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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: 9780815719861
Category : Political Science
Languages : en
Pages : 544

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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.

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.

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 : 432

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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: West Publishing Company
ISBN:
Category : Law
Languages : en
Pages : 600

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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.

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 : Gifts
Languages : en
Pages : 44

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Book Description


Federal Estate and Gift Taxes

Federal Estate and Gift Taxes PDF Author: United States. Dept. of the Treasury Advisory Committee on Estate and Gift Taxation
Publisher:
ISBN:
Category : Inheritance and transfer tax
Languages : en
Pages : 184

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Book Description


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