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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, Grayson M.P. McCouch
- Other Title
-
- Federal estate and gift taxation
- Format
- Books
- Language
- English
- 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