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 Appendix A. Calculation of the gift and estate taxes Appendix B. Calculation of the [section] 2013 credit Appendix C. Calculation of the generation-skipping transfer tax.
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Source of Description
Description based on e-publication title page, viewed August 26, 2020.
Revision of: Willbanks, Stephanie J. Federal estate and gift taxation. Second edition. St. Paul, MN : West Academic Publishing,