McNulty and McCouch's Federal Estate and Gift Taxation in a Nutshell, 9th

Imprint
West Academic Publishing
ISBN-13
9781684679058
Primary Subject
Tax-Estate And Gift
Format
eBook
Copyright
2020
Series
Nutshells
eBook - Lifetime digital access to the eBook, with the ability to highlight and take notes.

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.