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...
Once the tax base is determined, the next step is to decide on a rate of tax. ... That decreased to 35 percent in the 2010 Tax Act and then increased to 40 percent in the 2012 Tax Act. Prior to the 2001 Tax Act, all states imposed some ...
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.
New cases throughout the book. Updated values and computations. Professors and students will benefit from: Organization – the book is organized by the three different transfer taxes and by IRC section.
"Casebook for the 2- or 3-credit course in estate and gift taxation for students taking the 2- or 3-credit course in estate and gift taxation"--