Federal Estate and Gift Taxation
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...
The Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions) (As of March 2021) is an indispensable single-source compilation of the estate and gift tax law.
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...
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...
Federal Estate & Gift Taxation
Included in each chapter are useful cross references to related matters dealt with elsewhere in the book. In addition, citations to statutes, regulations, and cases are provided within the text and in footnotes.
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.