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The Logic of the Transfer Taxes

The Logic of the Transfer Taxes
Author: Laura Cunningham
Publisher: West Academic Publishing
Total Pages: 253
Release: 2020-12-29
Genre:
ISBN: 9781647081133

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The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers offers a broad survey of the federal transfer tax system. It thoroughly covers all of the fundamental rules of the gift, estate and generation skipping transfer taxes and provides numerous illustrative examples. It also offers a glimpse of some popular tax planning techniques, including FLPs, GRATS and IDGT'S, and the Special Valuation Rules of Chapter 14. It is appropriate for use as a coursebook for a two or three credit JD or LLM course, or as a reference for newcomers to the area. The Second Edition incorporates changes to the law made by the Tax Cuts and Jobs Act of 2017.


Federal Wealth Transfer Taxes

Federal Wealth Transfer Taxes
Author: Kevin M. Yamamoto
Publisher: West Academic
Total Pages: 506
Release: 2006-01-01
Genre: Law
ISBN: 9780314153159

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The modern federal wealth transfer tax regime traces back to the Revenue Act of 1916. Today, the federal wealth transfer tax regime consists of three separate taxes: (1) the federal estate tax; (2) the federal gift tax; and (3) the federal generation-skipping transfer tax. All three taxes are excises imposed on the gratuitous transfer of wealth by individuals. Yamamoto and Donaldson's Black Letter Outline on Federal Wealth Transfer Taxes thoroughly covers and explains all three types of federal wealth transfer taxes.


Federal Taxation of Wealth Transfers

Federal Taxation of Wealth Transfers
Author: Jerry Washington
Publisher: Nova Science Publishers
Total Pages: 0
Release: 2015
Genre: Gifts
ISBN: 9781634829915

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This book contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes as they apply to transfers in 2014. It provides basic principles regarding the computation of these three transfer taxes. It also provides a history, description, and analysis of the Federal estate, gift, and generation-skipping transfer taxes (also referred to as the "wealth transfer taxes"), as well as a description of selected reform proposals.


Governing and Ruling

Governing and Ruling
Author: Changdong Zhang
Publisher: University of Michigan Press
Total Pages: 350
Release: 2021-10-27
Genre: BUSINESS & ECONOMICS
ISBN: 0472055011

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Studies how the Chinese Communist Party uses and reforms its taxation institution to promote economic growth and governance quality while limits the emerging capitalists' political demand


Federal Wealth Transfer Taxation

Federal Wealth Transfer Taxation
Author:
Publisher: West Academic Publishing
Total Pages: 1088
Release: 2003-04-16
Genre:
ISBN: 9781634606042

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This book is the successor to Kahn, Waggoner, and Pennell's Federal Taxation of Gifts, Trusts and Estates, 3rd Edition. Professor Pennell has completely updated this time-honored treatment of the wealth transfer taxes to incorporate all major developments, specifically including EGTRRA 2001 and the possibility of phase-in repeal of the estate and generation-skipping transfer taxes. He has also restructured this classic casebook to make it even easier to use. Users of prior editions will find all their familiar text has been retained and upgraded, but the order has been revised to embrace a more traditional approach to the Code. The new edition addresses all of the estate tax inclusion rules, then the estate tax deductions and calculation rules, before confronting the gift tax, then §§2701 through 2704, and finally the generation-skipping transfer tax . The new edition also has been streamlined by removing the chapters on the income taxation of trusts, estates, grantors, and b


The Logic of Tax

The Logic of Tax
Author: Joseph M. Dodge
Publisher: West Publishing Company
Total Pages: 410
Release: 1989
Genre: Business & Economics
ISBN:

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Federal Transfer Taxes

Federal Transfer Taxes
Author: United States
Publisher:
Total Pages: 1341
Release: 2003
Genre: Law
ISBN: 9781587784088

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Rethinking Estate and Gift Taxation

Rethinking Estate and Gift Taxation
Author: William G. Gale
Publisher: Rowman & Littlefield
Total Pages: 544
Release: 2011-07-01
Genre: Business & Economics
ISBN: 9780815719861

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Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.