Federal taxation of wealth transfers
Subtitle: cases and problems
By: Stephanie J. Willbanks.
Edition: 2nd ed.
Publisher: Aspen Publishers
Published: 2008
Place of publication: New York
Language: eng
Number of pages: 582
ISBN-13: 9780735570085
Subjects: Inheritance and transfer tax -- Law and legislation -- United States -- Cases; Gifts -- Taxation -- Law and legislation -- United States -- Cases
Genres: Cases.
Notes: Includes bibliographical references and index.
Table of contents: title: Income taxation of the transfer of wealth; title: Valuation; title: Calculation of the gift and estate taxes; title: The definition of a gift; title: Completion; title: The annual exclusion; title: Property owned at death; title: Joint ownership; title: Retained interests; title: Annuities and employee death benefits; title: Powers of appointment; title: Life insurance; title: Expenses, claims, debts, taxes, and losses; title: Transfers to charity; title: Transfers to the surviving spouse; title: Credits; title: The generation-skipping transfer tax.