Download or read book Non citizens estate Gift and Generation skipping Transfer Taxation written by Michael A. Heimos and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: " ... explains the federal taxation of property transfers made by U.S. resident non-citizens and nonresident non-citizens and their respective estates. The primary focus is on the rules applicable to nonresident non-citizens and transfers between a nonresident non-citizen or his or her estate and another nonresident non-citizen"--Portfolio description (p. iii).

Download or read book Non citizens estate Gift and Generation skipping Taxation written by Michael A. Heimos and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "... explains the federal taxation of property transfers made by U.S. resident non-citizens and nonresident non-citizens and their respective estates. The primary focus is on the rules applicable to nonresident non-citizens and transfers between a nonresident non-citizen or his or her estate and another nonresident non-citizen"--Portfolio description (p. iii).

Download or read book Understanding Estate Gift and Generation skipping Transfer Taxes written by and published by . This book was released on 2002 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book U S Master Estate and Gift Tax Guide written by CCH Tax Law Editors and published by CCH. This book was released on 2007-12 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH's U.S. Master Estate and Gift Tax Guide is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.

Download or read book Federal Taxes on Gratuitous Transfers Law and Planning written by Joseph M. Dodge and published by Aspen Publishing. This book was released on 2023-01-31 with total page 817 pages. Available in PDF, EPUB and Kindle. Book excerpt: Federal Taxes on Gratuitous Transfers: Law and Planning, Second Edition is a sophisticated Estate & Gift Tax casebook with plenty of problems, nuance, and policy discussion. The purchase of this ebook edition does not entitle you to receive access to the Connected eBook on CasebookConnect. You will need to purchase a new print book to get access to the full experience including: lifetime access to the online ebook with highlight, annotation, and search capabilities, plus an outline tool and other helpful resources. This book deals primarily with the federal wealth transfer taxes, and with the federal income tax as it bears on gratuitous transfers. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. The book includes relevant case law and references to statutes and regulations and has many explanations and problems to help students new to the field to find a way through this complicated material. The book is appropriate for both J.D. and LL.M. courses in Estate and Gift Tax. New to the 2nd Edition: All material up to date with current law and current exemption amounts (as of 2023) All new chapter on estate and gift tax issues for individuals who are noncitizens or nonresidents Income taxation of trusts and estates material moved to stand-alone chapter Raises issues of race, gender, sexual orientation, and other identity taxes, making it easier for students to connect doctrine and policy Discussion of policy debate around long-term and perpetual trusts Lists, illustrations and photographs provide engaging visual commentary Sidebars on relevant persons, places, and things provide interesting content, surprising those who think that tax is a dry and boring subject Professors and students will benefit from: Emphasis on text, statutes, and regulations, rather than cases. “Building block” organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students. High-profile authorship: Joseph M. Dodge and Wendy C. Gerzog are distinguished emeriti faculty. Bridget J. Crawford, Jennifer Bird-Pollan, and Victoria J. Haneman are all well-established in the field and are attuned to the needs of today’s students. Reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. More emphasis on valuation and use of FLPs than in other books; valuation is introduced early on and integrated with other material. Relation of tax doctrine to tax planning strategies. Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake. Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems

Download or read book Generation skipping Transfer Tax written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1985 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Understanding Estate Gift and Generation skipping Transfer Taxes 2001 written by and published by . This book was released on 2001 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Estate and Gift Tax Project written by American Law Institute and published by . This book was released on 1984 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Estate and Gift Tax Project written by and published by . This book was released on 1984 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Estate and Gift Taxation written by Richard B. Stephens and published by Warren Gorham & Lamont. This book was released on 2002 with total page 2396 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Understanding Estate Gift and Generation skipping Transfer Taxes 2000 written by and published by . This book was released on 2000 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Planning and Drafting for the Generation skipping Transfer Tax written by Jerold I. Horn and published by . This book was released on 1994 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Estate and Gift Tax Carryover Basis and Generation Skipping Trust Provisions and Deductibility of Foreign Convention Expenses written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1977 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Estate and Gift Taxation written by Richard B. Stephens and published by . This book was released on 1991 with total page 1346 pages. Available in PDF, EPUB and Kindle. Book excerpt: This treatise contains a comprehensive discussion of the estate and gift tax provisions of the IRC. Practical problems of estate and gift tax planning are analyzed in depth. Gift tax deductions and credits against estate taxes are examined in the work.

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 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 Introduction to Estate and Gift Taxes Publication 950 Revised March 2002 written by and published by . This book was released on 2002 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: