Federal Estate and Gift Taxation in a Nutshell
Authors:
McNulty, John K. / McCouch, Grayson M.P.
Edition:
8th
Copyright Date:
2016
- Publication Date: October 30th, 2015
- ISBN: 9781634595803
- Subject: Taxation
- Series: Nutshells
- Type: Overviews
- Description: This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the estate, gift, and generation-skipping transfer taxes, including lifetime and testamentary transfers, joint-and-survivor tenancies, life insurance, annuities, and powers of appointment; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities. Additional chapters cover basic tax and estate planning concepts, reform proposals, and fundamental alternatives to the current transfer tax system.
