Federal Taxes on Gratuitous Transfers

Federal Taxes on Gratuitous Transfers

Author: Joseph M. Dodge

Publisher: Aspen Publishing

Published: 2014-12-09

Total Pages: 679

ISBN-13: 1454860421

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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. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "Building block" organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students High-profile authorship in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. 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


Cases and Materials on Gratuitous Transfers, Wills, Trusts, Gifts, Future Interests, and Taxation

Cases and Materials on Gratuitous Transfers, Wills, Trusts, Gifts, Future Interests, and Taxation

Author: MARK L. ASCHER

Publisher: West Academic Publishing

Published: 2018-11-05

Total Pages: 1115

ISBN-13: 9781640206106

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The new edition of Gratuitous Transfers incorporates developments in the law of wills, trusts and estates since 2013, including a new principal case involving beneficiary consent to trust accounting. The text also includes references to case law and literature relating to same-sex marriage, revocation by divorce, reformation of wills, directed trusts, trust decanting, and fiduciary access to digital assets, as well as statutory references to recent amendments to the Uniform Probate Code and Uniform Trust Code. The coverage has been thoroughly updated while maintaining continuity of organization and general approach with previous editions.


Cases and Materials on Gratuitous Transfers

Cases and Materials on Gratuitous Transfers

Author: Elias Clark

Publisher: West Academic Publishing

Published: 2007

Total Pages: 0

ISBN-13: 9780314160409

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The new edition of Gratuitous Transfers incorporates new developments in judicial decisions and statutory law since 1999, including the Massachusetts Supreme Judicial Court's decision in Woodward v. Commissioner (status of posthumously-conceived children under intestacy law), the Montana Supreme Court's decision in In re Estate of Kuralt (holographic wills), and the U.S. Supreme Court's decision in Marshall v. Marshall (scope of the ?probate exception? to federal jurisdiction). The text also includes extensive references to the Restatement (Third) of Trusts and the Uniform Trust Code. The chapter on estate and gift taxation has been updated to reflect significant statutory changes, including the Economic Growth and Tax Relief Reconciliation Act of 2001. The organization and general approach, however, remain essentially unchanged from previous editions.


The Absolutely True Diary of a Part-Time Indian (National Book Award Winner)

The Absolutely True Diary of a Part-Time Indian (National Book Award Winner)

Author: Sherman Alexie

Publisher: Little, Brown Books for Young Readers

Published: 2012-01-10

Total Pages: 299

ISBN-13: 0316219304

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A New York Times bestseller—over one million copies sold! A National Book Award winner A Boston Globe-Horn Book Award winner Bestselling author Sherman Alexie tells the story of Junior, a budding cartoonist growing up on the Spokane Indian Reservation. Determined to take his future into his own hands, Junior leaves his troubled school on the rez to attend an all-white farm town high school where the only other Indian is the school mascot. Heartbreaking, funny, and beautifully written, The Absolutely True Diary of a Part-Time Indian, which is based on the author's own experiences, coupled with poignant drawings by Ellen Forney that reflect the character's art, chronicles the contemporary adolescence of one Native American boy as he attempts to break away from the life he was destined to live. With a forward by Markus Zusak, interviews with Sherman Alexie and Ellen Forney, and black-and-white interior art throughout, this edition is perfect for fans and collectors alike.


Texas Wills and Estates: Cases and Materials

Texas Wills and Estates: Cases and Materials

Author: Gerry W. Beyer

Publisher: AuthorHouse

Published: 2015-01-13

Total Pages: 513

ISBN-13: 1496964268

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This book is designed for law school courses covering intestate succession and wills. The cases, problems, and questions are drawn extensively from Texas materials and attempt to provide the student with a comprehensive understanding of how property transmission at death is handled in Texas.


Cases and Materials on Business Entities

Cases and Materials on Business Entities

Author: Eric A. Chiappinelli

Publisher: Aspen Publishing

Published: 2022-01-31

Total Pages: 1090

ISBN-13: 1543846122

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Cases and Materials on Business Entities is a concise, modern, student-friendly treatment of business organizations, including LLCs, partnerships, and agency Intended for the basic course in Business Organizations, Cases and Materials on Business Entities encompasses corporations, agency, partnership, and LLCs. Its extended coverage of alterative business entities distinguishes it from the more limited corporations-focused coverage of many business organizations texts. The author includes over 40 detailed problems designed to help the students become practice-ready. The book provides more than 25 drafting exercises, each based on the actual language at issue in a principal case. All the principal cases were decided within the last 20 years. The recipient of numerous teaching awards, author Eric Chiappinelli has taught, written, and practiced extensively in business entities and corporate law. New to the Fifth Edition: Ten new cases, including In re The Boeing Co. (Sept. 2021) and United Food & Comm’l Workers Union v. Zuckerberg (Facebook) (Sept. 2021). Fiduciary Duty chapters thoroughly revised to reflect current principles. LLC chapter heavily updated. Professors and students will benefit from: Up-to-date: Principal cases are less than 20 years old, and cases from the Fourth Edition that are now more than 20 years old have been replaced. Comprehensive, succinct coverage: Based on the results of a survey of business entities professors, the full coverage encompasses corporations, LLCs, partnerships, and agency in a briefer than average text. Accessible approach: Student-friendly writing style and format makes information accessible through multiple analytical approaches, with a real-world, practical approach in examples, notes, and problems. Pedagogical approach favoring instructional flexibility: “Current Setting” sections; “Background and Context” sections; innovative note structure including “Reality Check,” “Suppose,” and “What Do You Think?” sections; Nearly 80 assessment options through two innovations: more than 25 “You Draft It” exercises, which provide students with drafting exercises taken directly from the documents at issue in the case, and over 40 detailed “Putting it To Work” problems, which give students a chance to synthesize the doctrines. Teaching materials include: Teacher’s Manual


Cases and Materials on the Law of Restitution

Cases and Materials on the Law of Restitution

Author: Andrew S. Burrows

Publisher:

Published: 2007

Total Pages: 1101

ISBN-13: 0199296510

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Written by leading experts who have shaped and defined the law of restitution, the book provides an authoritative and scholarly guide to the subject. The second edition of this seminal title continues the formula of the first edition by combining a comprehensive coverage of cases with extracts from leading academic authorities.


Cases and Materials on Gratuitous Transfers

Cases and Materials on Gratuitous Transfers

Author: Elias Clark

Publisher: West Academic Publishing

Published: 1999

Total Pages: 986

ISBN-13:

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Thoroughly revised and updated to reflect evolving case law and recent developments in the Restatement (Third) of Trusts and revisions to the Uniform Probate Code and other uniform laws. Furnishes ample material for a basic survey course on wills, trusts and decedents' estates, and for more advanced courses in the field. Includes surviving spouse's elective share and waiver of marital property rights; recent cases on the creation of trusts, exceptions to spendthrift protection, and remedies for breach of the fiduciary duty of loyalty; fiduciary investments and the prudent investor rule; and the Uniform Statutory Rule Against Perpetuities.