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Federal estate and gift taxation in a nutshell
- Author / Creator
- Available as
- Physical
Details
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- Creator
- 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
- Other Title
-
- Federal estate and gift taxation
- Format
- Books
- Language
- English
- Contributors
- Publication
-
- Eighth edition
- St. Paul, MN : West Academic Publishing, [2016]
- Series
- Physical Details
-
- xxxvi, 505 pages ; 19 cm
- ISBNs
- 9781634595803, 1634595807, 9780314276407
- OCLC
- ocn927674466
- Includes bibliographical references and index.
- The federal estate, gift, and generation-skipping transfer tax laws in outline -- The estate and gift taxes applied to transfers at death and during life -- Donative intent and consideration -- Transfers during life: application of the estate and gift taxes -- Jointly owned property and community property -- Life insurance: estate tax and gift tax -- Annuities and employee death benefits: estate tax and gift tax -- Powers of appointment: estate and gift tax consequences -- Inclusion and valuation -- Exemptions and exclusions: gift tax (gifts of future interests and gifts to minors) -- Deductions: estate and gift tax -- The marital deduction and split gifts -- Credits against the estate and gift taxes: liability and payment of the taxes -- A few fundamentals of estate planning -- Reform proposals and fundamental alternatives to present transfer tax systems