Federal Estate and Gift Taxation in a Nutshell
Authors:
McNulty, John K. / McCouch, Grayson M.P.
Edition:
9th
Copyright Date:
2020
- Publication Date: December 16th, 2019
- ISBN: 9781684674541
- 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.
