Download or read book Federal Income Estate and Gift Tax Aspects for Separation and Divorce written by Robert A Rombro and published by . This book was released on 2024-08-13 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the federal income estate and gift tax consequences of marital separation and divorce. It covers the federal income tax aspects of alimony and child support; the dependency exemption and its application to other tax matters; tax credits; property settlements (with special emphasis on the marital residence); the tax treatment of certain expenses, such as medical expenses, attorney's fees, and life insurance premiums; filing status; and innocent spouse treatment. The book concludes with a discussion of the federal gift and estate tax aspects of marital separation and divorce. This book has been written to reach the largest possible audience. It is written primarily for the domestic relations practitioner who should have at least a basic understanding of the federal income, gift, and estate tax aspects of separation and divorce. It is also written for tax attorneys and accountants who are oftentimes called upon to give tax advice in this area, and for beginning, intermediate, and advance domestic relations and tax practitioners. The material that follows first discusses the law enacted by Tax Cuts and Jobs Act of 2017, and then discusses the law prior to the Tax Cuts and Jobs Act of 2017. The discussion of prior law has been included because it remains relevant for many taxpayers and will remain applicable to those taxpayers into the foreseeable future.

Download or read book Tax Aspects of Divorce and Separation written by Robert S. Taft and published by Law Journal Press. This book was released on 2018-04-28 with total page 1166 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Aspects of Divorce and Separation discusses: valuation of property, including: business enterprises; deductibility of alimony and payments made to a third party.

Download or read book Tax Aspects of Marital Dissolution written by Leon Gabinet and published by . This book was released on 2005 with total page 878 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Gift Estate Tax Aspects of Divorce and Separation written by Jerome M. Hesch and published by . This book was released on 1988 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Marriage Dissolution and Separation written by Robert J. Levy and published by . This book was released on 1977 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Aspects of Marital Dissolutions written by John R. Walker and published by . This book was released on 1979 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Structuring the Tax Consequences of Divorce and Separation written by Carlyn S. McCaffrey and published by . This book was released on 1992 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Estate and Gift Tax Project written by American Law Institute and published by . This book was released on 195? with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Divorce and Separation written by Sandra D. Glazier and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ...examines the primary income, gift and estate tax rules that apply when married couples divorce or separate. It examines the tax treatment of alimony and separate maintenance and child support payments, the tax consequences of property transfers between spouses and former spouses, dispositions of the marital home, deduction of housing costs after separation, the availability of dependency exemptions, and the impact of divorce and separation on tax return filing status.

Download or read book Tax Aspects of Divorce and Separation written by Frederick L. Nakarai and published by . This book was released on 1994 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Estate and Gift Taxation written by Stephanie J. Willbanks and published by West Academic Publishing. This book was released on 2004 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 adjunct to, a discussion of the estate and gift tax treatment of those issues. This book is not an estate planning book or a comprehensive guide to the federal tax implications of all gratuitous transfers. Contains sections on deductions and credits and on the generation skipping transfer.

Download or read book Federal Taxation of Income Estates and Gifts written by Boris I. Bittker and published by Warren Gorham & Lamont. This book was released on 1999 with total page 852 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.

Download or read book Tax Estate Planning for Divorce and Separation written by Waldo G. Rothenberg and published by . This book was released on 1985 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Estate and Gift Taxation written by Boris I. Bittker and published by Aspen Publishers. This book was released on 1984 with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fifth edition published in two separate vols ; fourth edition (1972) published in 1 v. under title : Federal income, estate, and gift taxation.

Download or read book Federal Estate and Gift Taxation in a Nutshell written by John K. McNulty and published by . This book was released on 1989 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Tax Planning for the Marital Dissolution written by and published by . This book was released on 1986 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Resolving Divorce Issues written by Holmes F. Crouch and published by . This book was released on 1998 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resolving Divorce Issues (T/G 104) covers the preparatory and negotiating positions for avoiding the tax traps of child support, dependence, exemptions, property titling, and transferee burdens in disharmonious marital situations, with emphasis on separate returns. Also covered - when a spouse deemed unmarried, deducting alimony/spousal support, custodial parent presumptions, nominee sale of marital residence, basis records needed by transferee, and imprudent remarital commingling.