The Logic Of The Transfer Taxes PDF Download
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Author | : Laura Cunningham |
Publisher | : West Academic Publishing |
Total Pages | : 253 |
Release | : 2020-12-29 |
Genre | : |
ISBN | : 9781647081133 |
Download The Logic of the Transfer Taxes Book in PDF, ePub and Kindle
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.
Author | : Kevin M. Yamamoto |
Publisher | : West Academic |
Total Pages | : 506 |
Release | : 2006-01-01 |
Genre | : Law |
ISBN | : 9780314153159 |
Download Federal Wealth Transfer Taxes Book in PDF, ePub and Kindle
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.
Author | : Jerry Washington |
Publisher | : Nova Science Publishers |
Total Pages | : 0 |
Release | : 2015 |
Genre | : Gifts |
ISBN | : 9781634829915 |
Download Federal Taxation of Wealth Transfers Book in PDF, ePub and Kindle
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.
Author | : Changdong Zhang |
Publisher | : University of Michigan Press |
Total Pages | : 350 |
Release | : 2021-10-27 |
Genre | : BUSINESS & ECONOMICS |
ISBN | : 0472055011 |
Download Governing and Ruling Book in PDF, ePub and Kindle
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
Author | : |
Publisher | : West Academic Publishing |
Total Pages | : 1088 |
Release | : 2003-04-16 |
Genre | : |
ISBN | : 9781634606042 |
Download Federal Wealth Transfer Taxation Book in PDF, ePub and Kindle
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
Author | : Joseph M. Dodge |
Publisher | : West Publishing Company |
Total Pages | : 410 |
Release | : 1989 |
Genre | : Business & Economics |
ISBN | : |
Download The Logic of Tax Book in PDF, ePub and Kindle
Author | : United States |
Publisher | : |
Total Pages | : 1341 |
Release | : 2003 |
Genre | : Law |
ISBN | : 9781587784088 |
Download Federal Transfer Taxes Book in PDF, ePub and Kindle
Author | : Stanley S. Surrey |
Publisher | : |
Total Pages | : 1234 |
Release | : 1982 |
Genre | : Gifts |
ISBN | : |
Download Federal Wealth Transfer Taxation Book in PDF, ePub and Kindle
Author | : Eugene Steuerle |
Publisher | : |
Total Pages | : 32 |
Release | : 1980 |
Genre | : Equity |
ISBN | : |
Download Equity and the Taxation of Wealth Transfers Book in PDF, ePub and Kindle
Author | : William G. Gale |
Publisher | : Rowman & Littlefield |
Total Pages | : 544 |
Release | : 2011-07-01 |
Genre | : Business & Economics |
ISBN | : 9780815719861 |
Download Rethinking Estate and Gift Taxation Book in PDF, ePub and Kindle
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.