Download or read book The Logic of the Transfer Taxes written by Laura Cunningham and published by West Academic Publishing. This book was released on 2020-12-29 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers offers a broad survey of the federal transfer tax system. It thoroughly covers all of the fundamental rules of the gift, estate and generation skipping transfer taxes and provides numerous illustrative examples. It also offers a glimpse of some popular tax planning techniques, including FLPs, GRATS and IDGT'S, and the Special Valuation Rules of Chapter 14. 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.
Download or read book Federal Taxes on Gratuitous Transfers written by Joseph M. Dodge and published by Aspen Publishing. This book was released on 2014-12-09 with total page 679 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. 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. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "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 in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. More emphasis on valuation and use of FLPs than in other books. Valuation is introduced early on and integrated with other material Integration of related income tax materials, including income taxation of estates and trusts 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 Collateral Inheritance and Transfer Tax Law of the State of New York written by Edward Huntington Fallows and published by . This book was released on 1903 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Transfer Tax Law of the State of New York written by Guaranty Trust Company of New York and published by . This book was released on 1915 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Transfer Tax Law of the State of New York written by Guaranty Trust Company of New York and published by . This book was released on 1915 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Transfer Tax Law of the State of New York written by George Washington McElroy and published by . This book was released on 1909 with total page 820 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Transfer Tax Law of the State of New York written by Harvey Thomas Andrews and published by . This book was released on 1911 with total page 1038 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Transfer Tax Law of the State of New York and the Procedure Thereunder written by Samuel T. Carter (Jr.) and published by . This book was released on 1903 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Generation skipping Transfer Tax written by Carol A. Harrington and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book United States Inheritance and Transfer Taxes written by Joseph Fitz Randolph and published by . This book was released on 1917 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Transfer and Mortgage Recording Taxes in New York Title Closings written by David M. Goldberg and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book New Jersey Inheritance and Transfer Tax Laws written by Joseph Fitz Randolph and published by . This book was released on 1913 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Regulations written by New York City. Comptroller and published by . This book was released on 1963 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Collateral Inheritance and Transfer Tax Law of the State of New York written by Edward H. Fallows and published by Forgotten Books. This book was released on 2017-11-18 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Collateral Inheritance and Transfer Tax Law of the State of New York: Containing Original Act of 1885 With All Amendments, the Revision of 1892 With All Subsequent Amendments Prior to 1896, and the Codification of 1896 With All Subsequent Amendments to Date, With Each Act Separately Annotated and Indexed The plan of this book is to present every successive Collat eral Inheritance and Transfer Tax Law in the State of New York from the enactment of the first statute in 1885 to the present time, with the decisions of the different courts grouped under the respective sections of the law which they afi'ect. The book is intended to contain within itself all statute law and case law bearing upon the subject. The purpose, in so doing, is to enable a person readily to find the statute in force at the time of a decedent's death, to gether with the decisions interpreting its provisions, and thereby to obviate the necessity of referring to session laws, digests and text books for that purpose. Following the successive steps in transfer tax legislation, the body of the work is divided into three parts: Part I contains the Act of 1885 with all amendments prior to the revision of 1892, by chapter 399 of the laws of that year; Part II contains the Act of 1892, with all subsequent amend ments prior to the codification of 1896, by chapter 908 of the laws of that year; and Part III contains the Act of 1896, with all subsequent amendments to date. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Download or read book The Transfer Tax Law written by Guaranty Trust Company of New York and published by . This book was released on 1918 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Transfer Tax Law written by New York (State). and published by General Books. This book was released on 2010-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purchase of this book includes free trial access to www.million-books.com where you can read more than a million books for free. This is an OCR edition with typos. Excerpt from book: Class 3? All other persons or corporations to whom transfers are subject to tax. Transfers not exceeding $500 are exempt from tax, but the entire transfer, if in excess of $500 is subject to tax. (Sec. 221-a, par. 3, page 29.) The Rates of Tax Class 1 Class 2 Class 3 Upon transfers up to $25,000 1% 2% 5% Upon transfers in excess of $25,000 up to $100,000 2% 3% 6% Upon transfers in excess of $100,000 up to $200,000 3% 4% 7% Upon transfers in excess of $200,000.. . 4% 5% 8% Subject to the respective specific exemptions. (Sec. 221-a, page 28.) Illustration of the application of the rates to a gift of $1,000,000 to one person under the respective classes: Class 1? (a) First $5,000, Exempt Next 25,000 @ 1% $250 75,000 @ 2% 1,500 100,000 @ 3% 3,000 Bal. 795,000 @ 4% 31,800 $1,000,000 $36,550 (Sec. 221-a, par. 1, page 28.) (6-c) First $25,000 @ 1% $250 Next 75,000 @ 2% 1,500 100,000 @ 3% 3,000 Bal. 800,000 @ 4% 32,000 $1,000,000 $36,750 The gift, in the latter example, being in excess of $500 no specific exemption is allowed. (Sec. 221-a, par. 1, page 28.) Class 2? First $25,000 @ 2% $500 Next 75,000 @ 3% 2,250 100,000 @ 4% 4,000 Bal. 800,000 @ 5% 40,000 $1,000,000 $46,750 The gift being in excess of $500 no specific exemption is allowed. (Sec. 221-a, par. 2, page 29.) Class 3? First $25,000 @ 5% $1,250 Next 75,000 @ 6% 4,500 100,000 @ 7% 7,000 Bal. 800,000 @ 8% 64,000 $1,000,000 $76,750 The gift being in excess of $500 no specific exemption is allowed. (Sec. 221-a, par. 3, page 29.) Non-taxable Transfers The following transfers are non-taxable: (a) Any and all property devised or bequeathed: (1) for religious ceremonies for decedent, or (2) to any bis...
Download or read book The Transfer Tax Law of the State of New York Complete Including the Amendments of 1917 Being the Article Entitled Taxable Transfers Constituting Article 10 Chapter 62 of the Laws of 1909 as Amended Classic Reprint written by Guaranty Trust Company Of New York and published by Forgotten Books. This book was released on 2017-12-24 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Transfer Tax Law of the State of New York, Complete, Including the Amendments of 1917 Being the Article Entitled Taxable Transfers, Constituting Article 10, Chapter 62, of the Laws of 1909, as Amended There is here presented the text of the inheritance tax law of the State of New York, including the amendments passed at the legislative session of 1915. By the recent amendments the transfer of certain intangible property of non-residents, whether by will or intestate law, or made inter vivos in contemplation of death, is now made taxable. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
