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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Digital File Characteristics
Source of Description
Description based on e-publication title page, viewed December 5, 2019.
Revision of: McNulty, John K. Federal estate and gift taxation in a nutshell. Eighth edition. St. Paul, MN : West Academic Publishing,