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.