Index screen title: Willbanks' quick review of federal estate and gift taxation, 2d
1 online resource (xxx, 326 pages).
Sum & Substance quick review. 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.
Full text available with subscription to Study Aids package.
Type of File
West Academic eProducts doc viewer.
Digital File Characteristics
System Details Note
Mode of access: The purchase of an online book carries a 12-month license for online-use only. These products can be viewed on any device with an internet connection. There is no downloadable text or PDF made available to customers.
Source of Description
Description based on e-publication title page, viewed February 10, 2015.