Federal taxation of wealth transfers
Subtitle: cases and problems
By: Stephanie J. Willbanks
Edition: 3rd ed.
Series: Aspen casebook series
Publisher: Wolters Kluwer Law & Business
Published: 2012
Place of publication: New York
Language: eng
ISBN-13: 9781454810148
Subjects: Gifts; Taxation; Law and legislation; Inheritance and transfer tax
Notes: Includes bibliographical references and index.
Table of contents: title: Overview of federal taxation of the transfer of wealth; title: Introduction to the federal transfer tax system; title: Income taxation of the transfer of wealth; title: Valuation; 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 and calculation of the gift and estate taxes; title: The generation-skipping transfer tax.