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.
2016
KF6572 .M34 2016 (Mapit)
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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
Eighth edition.
Imprint
St. Paul, MN : West Academic Publishing, [2016]
Description
xxxvi, 505 pages ; 19 cm.
Series
Nutshell series.
Formatted Contents Note
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.
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.
Bibliography, etc. Note
Includes bibliographical references and index.
Location
RSRVS
Other Editions
Revision of: McNulty, John K. Federal estate and gift taxation in a nutshell. 7th ed. St. Paul, MN : Thomson/West, ©2011
Spine Title
Federal estate and gift taxation.
Call Number
KF6572 .M34 2016
Language
English
ISBN
9781634595803
1634595807
1634595807
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