Federal taxation of wealth transfers : cases and problems
Stephanie J. Willbanks
| Year of publication: |
c 2004
|
|---|---|
| Authors: | Willbanks, Stephanie J. |
| Publisher: |
New York, NY : Aspen Publ. |
| Subject: | Erbschaftsteuer | Inheritance tax | USA | United States |
| Description of contents: | Table of Contents [loc.gov] |
| Extent: | XX, 547 S. 26 cm |
|---|---|
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Gesetz ; Law ; Fallstudie ; Case study |
| Language: | English |
| Notes: | Includes index Introduction to the federal transfer tax system -- Income taxation of the transfer of wealth -- Valuation -- Calculation of the gift and estate taxes -- 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 -- The generation-skipping transfer tax |
| ISBN: | 0-7355-4093-4 ; 978-0-7355-4093-4 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001827442