Understanding Estate and Gift Taxation (Understanding Series) - Couverture souple

Hellwig, Brant; Danforth, Robert; Ford, Catherine

Couverture souple

ISBN 10 : 1531035795 ISBN 13 : 9781531035792

Editeur : Carolina Academic Press, 2026

Synopsis

Understanding Estate and Gift Taxation is designed primarily for use by law students taking a course on the United States transfer tax system, i.e., a course on the estate, gift, and generation-skipping transfer taxes. The book consists of 27 chapters, each addressing one of the basic topics typically covered in a course on the transfer tax system, including the computation of estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; and the estate and gift tax implications of transfers with retained powers or interests. The new edition also contains an expanded discussion of the valuation rules that come into play when making gifts between family members and related entities.

Because the Internal Revenue Code and Treasury Regulations are the primary source materials for the transfer tax system, the book includes numerous excerpts of those provisions. Each chapter also includes summaries of the leading cases and IRS rulings, plus examples of how this area of the law applies to common fact patterns.

Although the book is designed primarily for law students, it is also intended to be useful to practitioners, including generalists who need a relatively brief summary of an estate and gift tax topic, beginning lawyers who intend to specialize in estate and gift taxation and estate planning, and experienced lawyers who wish to expand their practices into estate and gift taxation and estate planning. The book would also be useful to accountants who practice in these areas.

A propos du livre

À propos des auteurs

Brant Hellwig is Professor of Tax Law and Director of the Graduate Tax Program at New York University School of Law.

Robert Danforth is the John Lucian Smith Jr. Memorial Professor of Law, retired, at the Washington and Lee University School of Law.

Catherine Ford is an Associate with Davis Polk & Wardwell LLP.

Détails de l'édition

• Éditeur: Carolina Academic Press
• Date d'édition: 2026
• Langue: anglais
• ISBN 10: 1531035795
• ISBN 13: 9781531035792
• Reliure: Paperback
• Numéro d'édition: 4
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible