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 Federal Taxation of Gifts Trusts and Estates written by Douglas A. Kahn and published by . This book was released on 1997 with total page 1268 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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

Download or read book Rethinking Estate and Gift Taxation written by William G. Gale and published by Rowman & Littlefield. This book was released on 2011-07-01 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.

Download or read book Major Estate and Gift Tax Issues written by United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation and published by . This book was released on 1981 with total page 542 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 Taxation of Estates Gifts and Trusts written by Regis W. Campfield and published by . This book was released on 1999 with total page 1000 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Estate and gift tax revision written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Interrelated Computations for Estate and Gift Taxes written by United States. Internal Revenue Service and published by . This book was released on 1985 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 1979 with total page 570 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 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 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 A Guide to Federal Estate and Gift Taxation written by United States. Internal Revenue Service and published by . This book was released on 1961 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Estate and Gift Taxes a Proposal for Integration and for Correlation with the Income Tax written by United States. Department of the Treasury. Advisory Committee on Estate and Gift Taxation and published by . This book was released on 1948 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Gift Tax Relief Legislation written by United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation and published by . This book was released on 1984 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Understanding Estate and Gift Taxation written by Brant J. Hellwig and published by . This book was released on 2024 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding Estate and Gift Taxation is designed primarily for use by law students taking a course on the United States transfer tax system, i.e., a course on the estate, gift, and generation-skipping transfer taxes. The book consists of 26 chapters, each addressing one of the basic topics typically covered in a course on the transfer tax system, including the computation of estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; and the estate and gift tax implications of transfers with retained powers or interests. Because the Internal Revenue Code and Treasury Regulations are the primary source materials for the transfer tax system, the book includes numerous excerpts of those provisions. Each chapter also includes summaries of the leading cases and IRS rulings, plus examples of how this area of the law applies to common fact patterns. The new third edition is designed primarily for law students, but it is also intended to be useful to practitioners, including generalists who need a relatively brief summary of an estate and gift tax topic, beginning lawyers who intend to specialize in estate and gift taxation and estate planning, and experienced lawyers who wish to expand their practices into estate and gift taxation and estate planning. The book would also be useful to accountants who practice in these areas.