Federal estate and gift taxation in a nutshell

McNulty, John K. author

Publication Details Click to collapse Cite/Export

  • Creator John K. McNulty, Grayson M.P. McCouch
  • Other Title
    • Federal estate and gift taxation
  • Format Books
  • Contributors
  • Publication
    • Ninth edition
    • St. Paul, MN : West Academic Publishing, [2020]
  • Series
  • Physical Details
    • xl, 495 pages ; 19 cm
  • ISBNs 9781684674541, 1684674549
  • OCLC on1132232510


  • 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
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