Powers of appointment : estate, gift, and income tax considerations / Christopher P. Cline.
2007
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Items
Details
Author
Title
Powers of appointment : estate, gift, and income tax considerations / Christopher P. Cline.
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [©2007]-
Frequency
Updated irregularly.
Series
Tax management portfolios ; 825-4th.
Formatted Contents Note
Detailed analysis. Introduction
Non-tax provisions governing powers of appointment
General power of appointment defined
Estate and gift taxation of general powers of appointment
Income tax consequences
Generation-skipping transfer tax consequences
Planning ideas
Working papers.
Non-tax provisions governing powers of appointment
General power of appointment defined
Estate and gift taxation of general powers of appointment
Income tax consequences
Generation-skipping transfer tax consequences
Planning ideas
Working papers.
Summary
" ... analyzes the application of federal estate, gift, and income tax statutes to holders of powers of appointment, focusing on [section] 2041, [section] 2514, and [section] 671-[section] 678 of the Internal Revenue Code. The effect of the generation-skipping transfer tax on powers of appointment is also examined, as well as the taxation of property subject to powers of appointment under other provisions."
Note
Formerly published in Washington, D.C., 2005-2007.
Title from title screen (viewed March 30, 2015).
Title from title screen (viewed March 30, 2015).
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Location
www
Available in Other Form
Print version: Cline, Christopher P., 1960- Powers of appointment. Arlington, VA : Tax Management Inc., [2014-]
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
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