Federal estate and gift taxation / Stephanie J. Willbanks, Vermont Law School.
2014
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Items
Details
Title
Federal estate and gift taxation / Stephanie J. Willbanks, Vermont Law School.
Edition
Second edition.
Imprint
St. Paul, MN : West Academic Publishing, [2014]
Copyright
©2014
Description
1 online resource (326 pages).
Series
Sum & Substance quick review.
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.
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.
Note
Includes index.
Source of Description
Description based on print version record
Location
www
Available in Other Form
Print version: Willbanks, Stephanie J. Federal estate and gift taxation. Second edition. St. Paul, MN : West Academic Publishing, [2014]
Linked Resources
Alternate Title
West Academic study aids.
Language
English
ISBN
9780314290212
0314290214
9781634599788
1634599780
0314290214
9781634599788
1634599780
Record Appears in