If you want to take a problem approach to estate and gift taxation, be sure to consider this new casebook. Federal Taxation of Wealth Transfers emphasizes planning and integrates problems with statutes, regulation cases and administrative regulations to create a teachable, accessible casebook. Instructors will appreciate the casebookiquest;s logical, flexible organization: Begins with general introductory chapters covering history and policy, income tax issues, and valuation and calculation of the tax. Discrete sections address gift tax, estate tax, deductions and credits, and generation-skipping tax. Each part of the book is self contained for easy reorganization to fit various teaching approaches. the author encourages student comprehension: Ample textual material puts the cases and problems in context. Problems have been extensively class-tested for effectiveness. Emphasis on problem-solving, statutory construction, and policy analysis skills. the casebook is the ideal length for a three-credit basic wealth transfer tax class. Problems foster discussion not only of rules, but also of policy and planning issues. an in-depth Teacher's Manual includes analysis of the cases and problems. For a modern exposition of the full range of tax implications involved in the transfer of wealth, turn to Federal Taxation of Wealth Transfers: Cases and Problems .
This book contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes as they apply to transfers in 2014.
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. The Second Edition incorporates changes to the law made by the Tax Cuts and Jobs Act of 2017.
Hardbound - New, hardbound print book.
Righter 400 F.2d 344 (8th Cir.1965) Before BLACKMUN, GIBSON and HEANEY, Circuit Judges. BLACKMUN, Circuit Judge. The decedent, Edna, died December 27, 1961. Edna's threatened contest of [her sister's] will was settled with the execution ...
This book is the successor to Kahn, Waggoner, and Pennell's Federal Taxation of Gifts, Trusts and Estates, 3rd Edition. Professor Pennell has completely updated this time-honored treatment of the wealth...
The Sixth Edition continues the comprehensive, yet flexible, presentation of prior editions.
This new edition of Federal Taxation of Estates, Trusts and Gifts again blends a traditional casebook approach with a problem method, to develop student understanding of the relevant rule structure pertinent to the transfer of wealth.
Federal Wealth Transfer Taxation: Cases and Materials
This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes.
This book is the successor to Kahn, Waggoner, and Pennell's Federal Taxation of Gifts, Trusts and Estates, 3rd Edition.