Estate Freezes
Estate Freezes

Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation

Publisher:

Published: 1991

Total Pages: 280

ISBN-13:

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Federal Estate and Gift Taxation
Federal Estate and Gift Taxation

Author: Boris I. Bittker

Publisher: Aspen Publishers

Published: 1996

Total Pages: 710

ISBN-13:

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Incorporating the new valuation rules and more, this thorough revision of FEDERAL ESTATE AND GIFT TAXATION-by renowned authorities Boris Bittker and Elias Clark, and new co-author Grayson McCouch-continues to be the premier book for teaching the law behind federal estate and gift taxation. The Seventh Edition covers many important developments in the statutes, regulations, and case law. Key changes include: new valuation rules 2701 to 2704, which fundamentally alter the treatment of 'estate freezing' arrangement involving transfers of interests in corporations, partnerships, and trusts expanded coverage of disclaimers, valuation of partial interests, and buy-sell agreements excerpts from recent decisions concerning disclaimer (Monroe), annual exclusion gifts (Cristofani), revocable trusts (Jalkut), retained interests (Maxwell), powers of appointment (Kurz), and valuation (Lander) One of the most pedagogically thoughtful books in tax, FEDERAL ESTATE AND GIFT TAXATION, Seventh Edition, offers: a manageable and efficient teaching length ideal for a two-or three-hour course a substantially revised, and more accessible, chapter on generation-skipping transfer tax a conceptual approach To The transfer tax system, emphasizing public policy issues and reform proposals, As well as the historical development of the taxes and their impact on estate planning practice streamline principal cases

Federal Wealth Transfer Taxation
Federal Wealth Transfer Taxation

Author: Jeffrey N. Pennell

Publisher: West Academic Publishing

Published: 2003

Total Pages: 1178

ISBN-13:

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This book is the successor to Kahn, Waggoner, and Pennell's Federal Taxation of Gifts, Trusts and Estates, 3rd Edition. Professor Pennell has completely updated this time-honored treatment of the wealth transfer taxes to incorporate all major developments, specifically including EGTRRA 2001 and the possibility of phase-in repeal of the estate and generation-skipping transfer taxes. He has also restructured this classic casebook to make it even easier to use. Users of prior editions will find all their familiar text has been retained and upgraded, but the order has been revised to embrace a more traditional approach to the Code. The new edition addresses all of the estate tax inclusion rules, then the estate tax deductions and calculation rules, before confronting the gift tax, then ยงยง2701 through 2704, and finally the generation-skipping transfer tax . The new edition also has been streamlined by removing the chapters on the income taxation of trusts, estates, grantors, and b