Index screen title: McNulty and McCouch's Federal estate and gift taxation in a nutshell, 8th
1 online resource (xxxvi, 505 pages).
Nutshell series. Study aids (West Academic Publishing)
Formatted Contents Note
Introduction The federal estate, gift, and generation-skipping transfer tax laws in outline The estate and gift taxes applied to transfers at death and during life Donative intent and consideration Transfers during life: application of the estate and gift taxes Jointly owned property and community property Life insurance: estate tax and gift tax Annuitites and employee death benefits: estate tax and gift tax Powers of appointment: estate tax and gift tax consequences Inclusion and valuation Exemptions and exclusions: gift tax (gifts of future interests and gifts to minors) Deductions: estate and gift tax The marital deduction and split gifts Credits against the estate and gift taxes: liability and payment of the taxes A few fundamentals of estate planning Reform proposals and fundamental alternatives to present transfer tax systems.
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West Academic eProducts doc viewer.
Digital File Characteristics
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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 November 5, 2015.