Bittker, Clark, and McCouch's Federal Estate and Gift Taxation, 12th

Imprint
West Academic Publishing
ISBN-13
9781684674510
Primary Subject
Tax-Estate And Gift
Format
Hardbound
Copyright
2020
Series
American Casebook Series
Hardbound - New, hardbound print book.

Description

The Twelfth Edition continues to provide an engaging and insightful introduction to the federal estate, gift, and generation-skipping transfer taxes, placing leading cases in historical context and exploring their practical significance and policy implications. It reflects changes in the basic exclusion amount under the Tax Cuts and Jobs Act of 2017, as well as final regulations implementing the Supreme Court’s Obergefell decision concerning same-sex marriage and recent judicial decisions concerning lifetime transfers and family limited partnerships.