Estate Gift Tax Provisions Statutes Comments Examples PDF Download
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Author | : Louis Plutzer |
Publisher | : |
Total Pages | : 199 |
Release | : 1977 |
Genre | : Gifts |
ISBN | : 9780917126055 |
Download Estate & Gift Tax Provisions, Statutes, Comments, Examples Book in PDF, ePub and Kindle
Author | : Richard B. Stephens |
Publisher | : |
Total Pages | : 548 |
Release | : 1892 |
Genre | : Gifts |
ISBN | : |
Download The Federal Estate and Gift Taxes Book in PDF, ePub and Kindle
Author | : CCH Incorporated |
Publisher | : CCH |
Total Pages | : 1632 |
Release | : 2008-04 |
Genre | : Business & Economics |
ISBN | : 9780808018537 |
Download Federal Estate & Gift Taxes Book in PDF, ePub and Kindle
Author | : CCH Tax Law Editors Staff |
Publisher | : |
Total Pages | : |
Release | : 2018-04-15 |
Genre | : |
ISBN | : 9780808048084 |
Download Federal Estate and Gift Taxes Book in PDF, ePub and Kindle
CCH's Federal Estate & Gift Taxes: Code and Regulations is an indispensable single-source compilation of the estate and gift tax law. It provides the following:- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.
Author | : Wolters Kluwer Editorial |
Publisher | : |
Total Pages | : |
Release | : 2021-04-09 |
Genre | : |
ISBN | : 9780808055969 |
Download Federal Estate & Gift Taxes: Code & Regs (Including Related Income Tax Provisions), as of March 2021 Book in PDF, ePub and Kindle
The Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions) (As of March 2021) is an indispensable single-source compilation of the estate and gift tax law. It provides the following: Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular format for quick reference.
Author | : United States |
Publisher | : |
Total Pages | : 652 |
Release | : 1954 |
Genre | : Gifts |
ISBN | : |
Download Income, Estate and Gift Tax Provisions Book in PDF, ePub and Kindle
Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 232 |
Release | : 1960 |
Genre | : Gifts |
ISBN | : |
Download Federal Regulations Covering Estate Tax and Gift Tax Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 770 |
Release | : 1949 |
Genre | : Gifts |
ISBN | : |
Download Federal Income, Estate and Gift Tax Statute Book in PDF, ePub and Kindle
Author | : David Joulfaian |
Publisher | : |
Total Pages | : 0 |
Release | : 2007 |
Genre | : |
ISBN | : |
Download The Federal Gift Tax Book in PDF, ePub and Kindle
The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.
Author | : American Law Institute |
Publisher | : |
Total Pages | : 286 |
Release | : 1955 |
Genre | : Gifts |
ISBN | : |
Download Federal Income, Estate, and Gift Tax Statute: Tentative Draft[s] Book in PDF, ePub and Kindle