Federal estate and gift taxation in a nutshell
By: John K. McNulty, Roger J. Traynor Professor of Law, Emeritus, University of California, Berkeley; Grayson M.P. McCouch, Gerald Sohn Professor of Law, University of Florida
Contributors: McCouch, Grayson M. P., author
Edition: Eighth edition.
Series: Nutshell series; Nutshell series
Published: 2016
Language: eng
Number of pages: 505
ISBN-13: 9781634595803
Subjects: Gifts; Taxation; Law and legislation; Inheritance and transfer tax
Other titles: Federal estate and gift taxation
Notes: Includes bibliographical references and index.
Table of contents: title: The federal estate, gift, and generation-skipping transfer tax laws in outline; title: The estate and gift taxes applied to transfers at death and during life; title: Donative intent and consideration; title: Transfers during life: application of the estate and gift taxes; title: Jointly owned property and community property; title: Life insurance : estate tax and gift tax; title: Annuities and employee death benefits : estate tax and gift tax; title: Powers of appointment : estate and gift tax consequences; title: Inclusion and valuation; title: Exemptions and exclusions : gift tax (gifts of future interests and gifts to minors); title: Deductions : estate and gift tax; title: The marital deduction and split gifts; title: Credits against the estate and gift taxes : liability and payment of the taxes; title: A few fundamentals of estate planning; title: Reform proposals and fundamental alternatives to present transfer tax systems.