Cunningham and Cunningham's The Logic of The Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers

Imprint
West Academic Publishing
ISBN-13
9781640204973
Primary Subject
Tax-Estate And Gift
Format
Softbound
Copyright
2018
Series
American Casebook Series
Softbound - New, softbound print book.

Description

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.