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Understanding estate and gift taxation

Author: Brant J Hellwig; Robert T Danforth
Publisher: Durham, North Carolina : Carolina Academic Press, [2019]
Series: Understanding series (New York, N.Y.)
Edition/Format:   Print book : English : Second editionView all editions and formats
Summary:
"The book consists of 26 chapters, each addressing one of the basic topics typically covered in a course on the transfer tax system, including the computation of estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; and the estate and gift tax implications of transfers with retained powers or interests. Because the Internal Revenue Code and  Read more...
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Genre/Form: Study guides
Document Type: Book
All Authors / Contributors: Brant J Hellwig; Robert T Danforth
ISBN: 9781531012182 1531012183
OCLC Number: 1047535295
Description: xxv, 517 pages ; 26 cm
Contents: Overview of the federal transfer tax regime --
Basic application of the estate tax : property owned by the decedent at death --
General scope of the gift tax : gratuitous transfers of property --
Selected gift tax planning techniques and government challenges --
Transfers excluded from the gift tax base --
Transfers in satisfaction of marital or support obligations --
General principles of transfer tax valuation --
Joint interests in property --
Life insurance --
Transfers with retained beneficial enjoyment --
Transfers with retained powers over beneficial enjoyment --
Transfers with retained reversionary interests --
The adequate and full consideration exception --
Powers of appointment --
Annuities and survivor benefits --
Disclaimers --
Determining the net transfer --
Transfers for charitable purposes --
Treatment of the marital unit --
Tax liability, tax credits, and tax payments --
The generation skipping transfer tax base --
The GST exemption and applicable rate --
The business entity estate freeze --
Contractual agreements concerning the transfer or use of property --
Voting and liquidation rights in closely held entities --
International considerations in federal transfer taxation.
Series Title: Understanding series (New York, N.Y.)
Responsibility: Brant J. Hellwig, Robert T. Danforth.

Abstract:

"The book consists of 26 chapters, each addressing one of the basic topics typically covered in a course on the transfer tax system, including the computation of estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; and the estate and gift tax implications of transfers with retained powers or interests. Because the Internal Revenue Code and Treasury Regulations are the primary source materials for the transfer tax system, the book includes numerous excerpts of those provisions. Each chapter also includes summaries of the leading cases and IRS rulings, plus examples of how this area of the law applies to common fact patterns."--

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