Federal taxation of estates, trusts, and gifts
By: Ira Mark Bloom, Justice David Josiah Brewer Distinguished Professor of Law, Albany Law School; Kenneth F. Joyce, SUNY Distinguished Teaching Professor of Law Emeritus, SUNY Buffalo Law School
Contributors: Joyce, Kenneth F., author
Edition: Fourth edition.
Publisher: LexisNexis
Published: 2014
Place of publication: New Providence, NJ
Language: eng
Number of pages: 827
ISBN-13: 9781630430535
Subjects: Inheritance and transfer tax; Cases; Law and legislation; Gifts; Taxation; Trusts and trustees
Notes: Includes bibliographical references (page iii) and index.
Table of contents: title: Background; title: Overview of federal taxation of estates, trusts and gifts; title: Estate taxation basics; title: Gifts taxation basics; title: Generation-skipping transfer tax basics; title: Transfers near death; title: Retained interests; title: Revocable transfers; title: Retention of powers other than the power to revoke; title: Life insurance; title: Annuities and other retirement arrangements; title: Third-party powers; title: Concurrent property interests; title: Income taxation of estates, trusts, and beneficiaries; title: Perspectives on the current wealth transfer tax system.