Federal estate and gift taxation / Stephanie J. Willbanks.
2020
INTERNET
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Title
Federal estate and gift taxation / Stephanie J. Willbanks.
Published
St. Paul, MN : LEG, Inc. d/b/a West Academic, [2020]
Call Number
INTERNET
Edition
Third edition.
ISBN
9781647087692 (electronic bk.)
1647087694 (electronic bk.)
9781647080921
1647080924
1647087694 (electronic bk.)
9781647080921
1647080924
Description
1 online resource (xxx, 333 pages)
System Control No.
on1225938444
(WestAcademic_OCoLC)1225938444
(WestAcademic_OCoLC)1225938444
Summary
Designed to make the study of federal estate and gift taxation simple, clear, and convenient, this updated third edition provides a basic explanation of the federal gift, estate, and generation-skipping transfer taxes. Written to facilitate an understanding of the overall structure of these taxes, the text discusses critical statutory provisions as well as relevant regulations and important cases. Topics include: valuation, the definition of a gift, the gift tax requirement of completion, the annual exclusion, the gross estate, estate tax deductions, and the generation-skipping transfer tax.
Note
Includes index.
Source of Description
Print version record.
Available in Other Form
Print version: Willbanks, Stephanie J. Federal estate and gift taxation. Third edition. St. Paul, MN : LEG, Inc. d/b/a West Academic, [2020] 9781647080921 (OCoLC)1159470815
Record Appears in
Table of Contents
verview
Valuation
Definition of a gift
Completion
The annual exclusion
Property owned at death
Jointly owned property
Retained interests
Annuities and death benefits
Powers of appointment : [section] 2041
Life insurance : [section] 2042
Qualified terminable interest property : [section] 2044
Expenses, debts, taxes, and losses : [sections] 2053, 2054, and 2058
The charitable deduction
The marital deduction
Credits and calculation of the gift and estate taxes
The generation-skipping transfer tax.
Valuation
Definition of a gift
Completion
The annual exclusion
Property owned at death
Jointly owned property
Retained interests
Annuities and death benefits
Powers of appointment : [section] 2041
Life insurance : [section] 2042
Qualified terminable interest property : [section] 2044
Expenses, debts, taxes, and losses : [sections] 2053, 2054, and 2058
The charitable deduction
The marital deduction
Credits and calculation of the gift and estate taxes
The generation-skipping transfer tax.