Federal taxes on gratuitous transfers law and planning
By: Joseph M. Dodge, Wendy C. Gerzog, Bridget J. Crawford
Contributors: Gerzog, Wendy C.; Crawford, Bridget J.
Publisher: Wolters Kluwer Law & Business
Published: 2011
Place of publication: New York
Language: eng
Number of pages: 563
ISBN-13: 9781454802402; 9781454802419
Subjects: Gifts; Taxation; Law and legislation; Estate planning; Inheritance and transfer tax
Notes: Includes bibliographical references and index.
Table of contents: title: Setting the stage : the basics of gratuitous transfers; title: Overview of the federal transfer taxes; title: Gift tax basics; title: The basic estate; title: Nonprobate transfers; title: Marital transfers; title: Long-term trusts; title: Gifts with retained interests and powers; title: Advanced valuation issues.