Federal estate and gift taxation in a nutshell / John K. McNulty, Grayson M.P. McCouch.
2020
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Items
Details
Author
Title
Federal estate and gift taxation in a nutshell / John K. McNulty, Grayson M.P. McCouch.
Added Author
Edition
Ninth edition.
Imprint
St. Paul, MN : West Academic Publishing, [2020]
Distributed
[St. Paul, Minnesota] : West Academic Publishing, [2019]
Description
1 online resource (xl, 495 pages).
Series
Nutshell series.
Study aids (West Academic Publishing)
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.
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.
Note
Includes index.
Source of Description
Description based on e-publication title page, viewed December 5, 2019.
Location
www
Other Editions
Revision of: McNulty, John K. Federal estate and gift taxation in a nutshell. Eighth edition. St. Paul, MN : West Academic Publishing, [2016]
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
Record Appears in