Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2019

Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2019
Author: Tax Law Editors Cch
Publisher:
Total Pages: 0
Release: 2019-04-15
Genre: Business & Economics
ISBN: 9780808048091

CCH's Federal Estate & Gift Taxes: Code and Regulations is an indispensable single-source compilation of the estate and gift tax law. It provides the following:- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.This helpful reference features a reader-friendly format, with an expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability.

Federal Estate and Gift Taxation

Federal Estate and Gift Taxation
Author: Richard B. Stephens
Publisher:
Total Pages: 1346
Release: 1991
Genre: Law
ISBN:

This treatise contains a comprehensive discussion of the estate and gift tax provisions of the IRC. Practical problems of estate and gift tax planning are analyzed in depth. Gift tax deductions and credits against estate taxes are examined in the work.

Federal Estate and Gift Taxation

Federal Estate and Gift Taxation
Author: Stephanie J. Willbanks
Publisher: West Academic Publishing
Total Pages: 280
Release: 2004
Genre: Law
ISBN:

The focus of the book is on chapters 11, 12, and 13 of the Internal Revenue Code. Discusses selected income tax issues, but only in contrast with, or as an adjunct to, a discussion of the estate and gift tax treatment of those issues. This book is not an estate planning book or a comprehensive guide to the federal tax implications of all gratuitous transfers. Contains sections on deductions and credits and on the generation skipping transfer.

Federal Estate and Gift Taxes

Federal Estate and Gift Taxes
Author: United States. Department of the Treasury. Advisory Committee on Estate and Gift Taxation
Publisher:
Total Pages: 184
Release: 1947
Genre: Inheritance and transfer tax
ISBN:

Federal Estate and Gift Taxation

Federal Estate and Gift Taxation
Author: Stephanie J. Willbanks
Publisher:
Total Pages: 0
Release: 2014
Genre: Electronic books
ISBN: 9780314290212

Designed to make the study of federal estate and gift taxation simple, clear, and convenient, this text provides a basic explanation of the federal gift, estate, and generation-skipping transfer taxes. Written to facilitate an understanding of the overall structure of these taxes, the text discusses critical statutory provisions as well as relevant regulations and important cases. Topics include: valuation, the definition of a gift, the gift tax requirement of completion, the annual exclusion, the gross estate, estate tax deductions, and the generation-skipping transfer tax.