Federal Taxation of Estates, Trusts, and Gifts
Author | : Ira Mark Bloom |
Publisher | : |
Total Pages | : 762 |
Release | : 2003 |
Genre | : Gifts |
ISBN | : 9780820557847 |
Download Federal Taxation Of Estates Trusts And Gifts full books in PDF, epub, and Kindle. Read online free Federal Taxation Of Estates Trusts And Gifts ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author | : Ira Mark Bloom |
Publisher | : |
Total Pages | : 762 |
Release | : 2003 |
Genre | : Gifts |
ISBN | : 9780820557847 |
Author | : Boris I. Bittker |
Publisher | : Warren Gorham & Lamont |
Total Pages | : 852 |
Release | : 1999 |
Genre | : Gifts |
ISBN | : |
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Author | : John L. Peschel |
Publisher | : Warren Gorham & Lamont |
Total Pages | : 228 |
Release | : 1989 |
Genre | : Law |
ISBN | : |
Author | : Ira Mark Bloom |
Publisher | : |
Total Pages | : |
Release | : 2014 |
Genre | : Gifts |
ISBN | : 9781630430559 |
Author | : Ira Bloom |
Publisher | : |
Total Pages | : 890 |
Release | : 2014-06 |
Genre | : |
ISBN | : 9781630430542 |
To view or download the 2021 Supplement to this book, click here. This new edition of Federal Taxation of Estates, Trusts and Gifts again blends a traditional casebook approach with a problem method, to develop student understanding of the relevant rule structure pertinent to the transfer of wealth. The transactional organization facilitates student comprehension by repeatedly exposing students to certain themes, such as reason for deductibility, taxation based on passage of economic benefit, and valuation. This Fourth Edition also uses structured problems to facilitate an understanding of the doctrinal framework, analytical processes, and policy issues. Federal Taxations of Estates, Trusts and Gifts presents a comprehensive study of the tax aspects involved in the wealth transfer process: Chapter 1 provides indispensable background on the federal wealth transfer and related income tax systems. Chapter 2 provides an overview of each of the tax systems. Chapters 3, 4, and 5 outline the basic structure of the gift, estate, and generation-skipping transfer tax systems and include an examination of underlying policy questions. Chapters 6 through 13 explore how the transfer tax systems, plus the relevant income tax rules-especially the grantor trust provisions of subchapter J-apply to various transactions, most of which are in the nature of testamentary substitutes. The income taxation of estates and non-grantor trusts and their beneficiaries is comprehensively covered in Chapter 14. The book ends with Chapter 15, which provides options for reforming, as well as alternatives to, the tax systems. The Fourth Edition contains not only the changes made by the American Taxpayer Relief Act of 2012 as well as more recent developments, but also highlights a variety of estate planning considerations. While relying on well-recognized leading cases, it also includes recent and significant cases, rulings, and regulations that either break new ground or expand on existing law. This book also is available in a three-hole punched, alternative loose-leaf version printed on 8.5 x 11 inch paper with wider margins and with the same pagination as the hardbound book.
Author | : GRAYSON M.P. MCCOUCH |
Publisher | : West Academic Publishing |
Total Pages | : 488 |
Release | : 2020-03-09 |
Genre | : |
ISBN | : 9781684674534 |
This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the federal income taxation of estates, trusts, and beneficiaries, including the decedent's final income tax return; classification of estates and trusts; income in respect of a decedent; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts. Additional chapters cover basic income, gift and estate tax concepts, accumulation distributions, and specially treated trusts.
Author | : Robert Hiester Montgomery |
Publisher | : |
Total Pages | : 1216 |
Release | : 1951 |
Genre | : Gifts |
ISBN | : |