Federal taxation of estates, gifts, and trusts
By: Barry M. Nudelman.
Contributors: American Law Institute-American Bar Association Committee on Continuing Professional Education.
Edition: 6th ed.
Publisher: American Law Institute-American Bar Association Committee on Continuing Professional Education
Published: 1999
Place of publication: Philadelphia, Pa
Language: eng
Number of pages: 635
Subjects: Inheritance and transfer tax -- Law and legislation -- United States.; Gifts -- Taxation -- Law and legislation -- United States.; Trusts and trustees -- Taxation -- United States.
Description: Of federal taxation of estates, gifts, and trusts -- Introduction to estate tax -- Property owned by the decedent -- Transfers within three years of death -- Other inter vivos transfers -- Annuities -- Jointly owned property -- Powers of appointment -- Life insurance -- Valuation -- Expenses, losses, and debts -- The charitable deduction and the qualified family-owned business interest deduction -- The marital deduction -- Disclaimers -- Computation of the tax: credits -- Effect of state law -- Estate tax procedure -- Introduction to gift tax -- Transactions subject to gift tax -- Tax valuation and computation -- Jointly held property -- The marital deduction, split gifts, community property, and dower -- The charitable deduction -- Power of appointment -- Gift tax returns and procedures -- Introduction to the generation-skipping transfer tax -- Generation-skipping transfers -- Computation of the generation-skipping tax, returns and procedure -- Planning use of the generation-skipping transfer tax -- Additional deduction for income distributions -- Decedent's final return -- Accumulation trusts; the throwback rule -- Income and deductions in respect of a decedent -- Grantor trusts, Mallinckrodt trusts, and kiddie tax.
Notes: Includes index.
"B794"--P. [4] of cover.