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Federal Taxes on Gratuitous Transfers: Law and Planning (w/ Connected eBook)
- Edition : 2nd ed., 2023
- Author(s) : Dodge, Gerzog, et al.
-
Federal Taxes on Gratuitous Transfers: Law and Planning (w/ Connected eBook)
- ISBN: 9781454858010
- SKU: 98054
- Condition: New
- Format: Paperback/Access Code
$119.95
List Price: $174.00
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Federal Taxes on Gratuitous Transfers: Law and Planning (w/ Connected eBook) (Instant Digital Access Code Only)
- SKU: 98054E
- Format: Digital Access Code Only
- Instant Access!
Purchase of a new Connected eBook includes a new print textbook PLUS a full ebook version of your text; outlining and case briefing tools; and other resources.
Order now to get INSTANT ACCESS to the ebook and other digital tools — just redeem the access code sent in your order confirmation email!
This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax.
Key Features:
- More emphasis on valuation and use of FLPs than in other books; valuation is introduced early on and integrated with other material.
- Integration of related income tax materials, including income taxation of estates and trusts.
- Relation of tax doctrine to tax planning strategies.
- Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake.
- Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems.
- Thorough and up-to-date, with both the “Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010” and the Joint Committee on Taxation’s Technical Explanation of that legislation published for the U.S. Senate.
Order now to get INSTANT ACCESS to the full ebook version of the text; outlining and case briefing tools; and other resources — just redeem the access code sent in your order confirmation email!
This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax.
Key Features:
- More emphasis on valuation and use of FLPs than in other books; valuation is introduced early on and integrated with other material.
- Integration of related income tax materials, including income taxation of estates and trusts.
- Relation of tax doctrine to tax planning strategies.
- Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake.
- Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems.
- Thorough and up-to-date, with both the “Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010” and the Joint Committee on Taxation’s Technical Explanation of that legislation published for the U.S. Senate.
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