Federal estate and gift taxation / Stephanie J. Willbanks.
2014
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Items
Details
Title
Federal estate and gift taxation / Stephanie J. Willbanks.
Variant Title
Index screen title: Willbanks' quick review of federal estate and gift taxation, 2d
Edition
Second edition.
Imprint
St. Paul, MN : West Academic Publishing, [2014]
Distributed
[St. Paul, Minnesota] : West Academic Publishing, [2014]
Description
1 online resource (xxx, 326 pages).
Series
Sum & Substance quick review.
Study aids (West Academic Publishing)
Study aids (West Academic Publishing)
Formatted Contents Note
Overview
Valuation
Definition of a gift
Completion
The annual exclusion
Property owned at death
Jointly owned property
Retained interests
Annuities and death benefits
Powers of appointment : [section] 2041
Life insurance : [section] 2042
Qualified terminable interest property : [section] 2044
Expenses, debts, taxes, and losses : [sections] 2053, 2054, and 2058
The charitable deduction
The marital deduction
Credits and calculation of the gift and estate taxes
The generation-skipping transfer tax.
Valuation
Definition of a gift
Completion
The annual exclusion
Property owned at death
Jointly owned property
Retained interests
Annuities and death benefits
Powers of appointment : [section] 2041
Life insurance : [section] 2042
Qualified terminable interest property : [section] 2044
Expenses, debts, taxes, and losses : [sections] 2053, 2054, and 2058
The charitable deduction
The marital deduction
Credits and calculation of the gift and estate taxes
The generation-skipping transfer tax.
Note
Includes index.
Source of Description
Description based on e-publication title page, viewed February 10, 2015.
Location
www Access provided by Berkeley Law Library
Available in Other Form
Original
Access Note
Full text available with subscription to Study Aids package.
Linked Resources
Alternate Title
West Academic Publishers
Language
English
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