The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers - Couverture souple

Cunningham, Laura E.; Cunningham, Noel B.

 
9781647081133: The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers
Couverture souple
ISBN 10 : 1647081130 ISBN 13 : 9781647081133
Editeur : West Academic Press, 2020

Synopsis

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.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
West Academic Press
Date d'édition
2020
Langue
anglais
ISBN 10 
1647081130
ISBN 13 
9781647081133
Reliure
Broché
Numéro d'édition
2
Nombre de pages
253
Coordonnées du fabricant
non disponible
Personne responsable
non disponible