Rethinking Estate And Gift Taxation

Author: William G. Gale
Publisher: Brookings Institution Press
ISBN: 9780815719861
Size: 38.62 MB
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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.

Mcnulty And Mccouch S Federal Estate And Gift Taxation In A Nutshell 7th

Author: John McNulty
Publisher: West Academic
ISBN: 1628106131
Size: 70.65 MB
Format: PDF, ePub
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OUTLINE. ______ PREFACE Chapter I. Introduction Sec. 1. Nature of the
Federal Estate, Gift and Generation–Skipping Transfer Taxes 2. History and
Evolution of the Federal Estate, Gift, and Generation–Skipping Transfer Taxes 3.
Revenue and Other Roles of the Transfer Taxes 4. Introduction to the Estate Tax
5. Introduction to the Gift Tax 6. Introduction to the Generation–Skipping Transfer
Tax 7. Reporting and Payment of the Taxes 8. Legislation and the Legislative
Process 9.

Federal Estate And Gift Taxation

Author: Stephanie J. Willbanks
Publisher: West Academic
Size: 37.23 MB
Format: PDF, ePub, Mobi
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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.

Federal Estate Gift Taxes

Author: Cch Tax Law Editors
Publisher: CCH
ISBN: 9780808018537
Size: 77.79 MB
Format: PDF
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tax return reporting the 2001 transfer was timely filed and the transfer was
adequately disclosed under §301.6501(c)-l(f)(2) of this chapter. In computing the
amount of taxable gifts, A claimed annual exclusions with respect to the transfers
in 1996 and 2001. In 2003, A transfers additional property to B and timely files a
Federal gift tax return reporting the gift. (ii) Application of the rule limiting
adjustments to prior gifts. Under section 2504(c), in determining A's 2003 gift tax
liability, the ...

Federal Estate And Gift Taxation

ISBN: 9780791327227
Size: 71.75 MB
Format: PDF, ePub, Docs
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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.

Federal Estate And Gift Taxes

Author: Carl Sumner Shoup
Publisher: Greenwood
ISBN: 9780313222924
Size: 78.76 MB
Format: PDF, Kindle
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To clarify the issues in estate and gift taxation, a conference was held at the Brookings Institution where a group of experts reviewed the major controversial issues, analyzed the provisions of the present law, and clarified differences of ...