With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This casebook emphasizes problem solving, statutory construction, and policy-analysis skills, and is ideal for 2- or 3-credit courses in estate and gift taxation. The Fourth Edition has been updated to incorporate the 2012 American Taxpayer Relief Act provisions and the final portability regulations. It offers new case law, analyses and problems regarding private annuities, net gifts, and ascertainable standards. The text has been expanded to feature new cases, administrative rulings, and studies. Existing cases and text have been edited or deleted to highlight essential themes. The casebook is logically organized but its flexible organization accommodates reorganizing material to fit individual course structures, and could be used for a basic wealth transfer tax class or to complement either a wills and trust course or an estate planning course.
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.
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.
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 ...
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.
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...
Federal Wealth Transfer Taxation: Cases and Materials
This problem set is designed to accompany the McDaniel, Repetti and Coron's Federal Wealth Transfer Taxation, 4th law school casebook, although the problems can be used with any other casebook....
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.
This book is the successor to Kahn, Waggoner, and Pennell's Federal Taxation of Gifts, Trusts and Estates, 3rd Edition.