Extent:
xix, 558 Seiten
Series:
Type of publication: Book / Working Paper
Type of publication (narrower categories): Gesetz ; Law
Language: English
Notes:
Includes bibliographical references and index
Introduction to the federal transfer tax systemIncome taxation of the transfer of wealth -- Valuation -- The definition of a gift -- Completion -- The annual exclusion -- Property owned at death -- Joint ownership -- Retained interests -- Annuities and employee death benefits -- Powers of appointment -- Life insurance -- Expenses, claims, debts, taxes, and losses -- Transfers to charity -- Transfers to the surviving spouse -- Credits and calculation of the gift and estate taxes -- The generation-skipping transfer tax.
ISBN: 978-1-4548-7059-3
Source:
ECONIS - Online Catalogue of the ZBW
Persistent link: https://www.econbiz.de/10011450481