Understanding Estate and Gift Taxation (Understanding Series)

Brant Hellwig; Robert Danforth

ISBN 10: 0769881653 / ISBN 13: 9780769881652

Verlag: Carolina Academic Press, 2015

May have limited writing in cover pages. Pages are unmarked. ~ ThriftBooks: Read More, Spend Less. Bestandsnummer des Verkäufers G0769881653I4N00

Inhaltsangabe:

Understanding Estate and Gift Taxation is new to the LexisNexis Understanding Series. This book 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, for example, the computation of estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; the estate and gift tax implications of transfers with retained powers or interests; etc. 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.

Understanding Estate and Gift Taxation 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 similarly would be useful to accountants who practice in these areas.

Bibliografische Details

Titel: Understanding Estate and Gift Taxation (...
Verlag: Carolina Academic Press
Erscheinungsdatum: 2015
Einband: Paperback
Zustand: Very Good
Zustand des Schutzumschlags: No Jacket