Extent: | xix, 558 Seiten |
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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