Federal Estate and Gift Taxation in a Nutshell

Federal Estate and Gift Taxation in a Nutshell
ISBN-10
0314717668
ISBN-13
9780314717665
Series
Federal Estate and Gift Taxation in a Nutshell
Category
Law / Taxation
Pages
509
Language
English
Published
1983
Publisher
West
Author
John K. McNulty

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.

Other editions

Similar books

  • 1.00-2.13
    By Thomas Lee Hazen, Philip McBride Johnson

    1.00-2.13

  • Manual of the Law of Income Tax in Australia
    By Kevin William Ryan

    Kevin William Ryan.

  • Identifying and Quantifying Rates of State Motor Fuel Tax Evasion
    By National Cooperative Highway Research Program, Mark R. Weimar

    Addanki, S., Cohen, Y., and Dunbar, F. Gasoline Tax Evasion. National Economic Research Associates. Washington, D.C., January 1987. Alderman, Pam, North Carolina Motor Fuel Tax of the Department of Revenue. Personal communication ...

  • Civil Tax Procedure
    By Jerome Borison, Steve R. Johnson, David Maurice Richardson

    For excellent discussions, see Nathan Clukey, Benefits of Shifting the Burden of Proof to the IRS Are Limited, 1999 Tax Notes Today 20-136 (Feb. 1, 1999); Steve R. Johnson, The Danger of Symbolic Legislation: Perceptions and Realities ...

  • 涉税违法典型案例剖析及防范对策
    By 李鹏, 樊文强, 金烜

    全书分八章,以大量翔实的案例真实再现了偷税、骗税、抗税、欠税、发票犯罪和职务犯罪等各种涉税违法犯罪的手段。

  • West's Federal Taxation: Corporations, Partnerships, Estates and Trusts
    By William H. Hoffman, James Emanuel Smith

    Corporations, Partnerships, Estates and Trusts William H. Hoffman, William A. Raabe, James Emanuel Smith Fenton. Decedent M N o P $ 900,000 $ 700,000 $ 800,000 $ 1,100,000 200,000 Taxable estate Taxable gift made in : 1980 1981 1982 ...

  • Taxation: Law, Planning, and Policy
    By Michael A. Livingston, David S. Gamage

    Law, Planning, and Policy Michael A. Livingston, David S. Gamage ... as seen in the following case: KNAPP V. COMMISSIONER United States Court of Appeals, Second Circuit 867 F.2d 749 (1989) WINTER, CIRcUIT JUDGE: Appellants Charles and ...

  • National Security Law
    By Robert F. Turner, John Norton Moore

    Rosalyn HIGGINS , 2 UNITED NATIONS PEACEKEEPING 93-149 ( 1970 ) . 62. Rosalyn Higgins , 3 UNITED Nations PEACEKEEPING 1-470 ( 1980 ) . 63. ROSALYN HIGGINS , 4 UNITED NATIONS PEACEKEEPING 77-419 ( 1981 ) . 64. S.C. Res .

  • Asset Protection Strategies: Tax and legal aspects
    By Lewis D. Solomon, Lewis J. Saret

    Asset Protection Strategies: Tax and legal aspects

  • West's Federal Tax Research
    By William A. Raabe, Gerald E. Whittenburg, John C. Bost

    This market-leading tax research text takes a practical, hands-on approach that goes beyond a random sampling of tax research sources. Fully updated, FEDERAL TAX RESEARCH extensively covers computer-oriented research tools...