Introduction to Estate and Gift Taxes
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Publisher:
Published: 2002
Total Pages:
ISBN-13:
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Author:
Publisher:
Published: 2002
Total Pages:
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DOWNLOAD EBOOKAuthor:
Publisher:
Published: 2002
Total Pages: 8
ISBN-13:
DOWNLOAD EBOOKAuthor: William G. Gale
Publisher: Rowman & Littlefield
Published: 2011-07-01
Total Pages: 544
ISBN-13: 9780815719861
DOWNLOAD EBOOKAlthough estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.
Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
Published: 1999
Total Pages: 852
ISBN-13:
DOWNLOAD EBOOKVol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Author: John K. McNulty
Publisher:
Published: 1973
Total Pages: 376
ISBN-13:
DOWNLOAD EBOOKProvides an introduction to the US law of Federal Estate and Gift Taxation. Summarises the law, mentioning the purpose, and sometimes, the alternatives, critical evaluations and history of existing legal rules.
Author: W. Leslie Peat
Publisher:
Published: 1991
Total Pages: 300
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congressional Budget Office
Publisher:
Published: 2005
Total Pages: 60
ISBN-13:
DOWNLOAD EBOOKAuthor: Joseph M. Dodge
Publisher: Aspen Publishing
Published: 2014-12-09
Total Pages: 679
ISBN-13: 1454860421
DOWNLOAD EBOOKThis 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
Author: United States. Internal Revenue Service
Publisher:
Published: 1985
Total Pages: 28
ISBN-13:
DOWNLOAD EBOOKAuthor: Richard B. Stephens
Publisher:
Published: 1892
Total Pages: 548
ISBN-13:
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