Federal estate and gift taxation in a nutshell /: John K. McNulty, Roger J. Traynor Professor of Law, Emeritus, University of California, Berkeley ; Grayson M.P. McCouch, Gerald Sohn Professor of Law, University of Florida.

McNulty, John K.,; McCouch, Grayson M. P.,

Federal estate and gift taxation in a nutshell / John K. McNulty, Roger J. Traynor Professor of Law, Emeritus, University of California, Berkeley ; Grayson M.P. McCouch, Gerald Sohn Professor of Law, University of Florida.

McNulty, John K., author.; McCouch, Grayson M. P., author.

2020

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Author

McNulty, John K., author.

Title

Federal estate and gift taxation in a nutshell / John K. McNulty, Roger J. Traynor Professor of Law, Emeritus, University of California, Berkeley ; Grayson M.P. McCouch, Gerald Sohn Professor of Law, University of Florida.

Added Author

McCouch, Grayson M. P., author.

Edition

Ninth edition.

Imprint

St. Paul, MN : West Academic Publishing, [2020]

Description

1 online resource.

Series

Nutshell series.

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
Annuities and employee death benefits : estate tax and gift tax
Powers of appointment : estate 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.

Summary

"This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the estate, gift, and generation-skipping transfer taxes, including lifetime and testamentary transfers, joint-and-survivor tenancies, life insurance, annuities, and powers of appointment; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities. Additional chapters cover basic tax and estate planning concepts, reform proposals, and fundamental alternatives to the current transfer tax system."--publisher website

Note

Includes index.

Bibliography, etc. Note

Includes bibliographical references and index.

Source of Description

Online resource (West Academic, viewed December 10, 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

Print version: McNulty, John K. Federal estate and gift taxation in a nutshell. Ninth edition. St. Paul, MN : West Academic Publishing, [2020]