Federal taxation of wealth transfers : cases and problems
Stephanie J. Willbanks
| Year of publication: |
c 2012 ; 3. ed.
|
|---|---|
| Authors: | Willbanks, Stephanie J. |
| Publisher: |
New York, NY : Wolters Kluwer Law & Business |
| Subject: | Erbschaftsteuer | Inheritance tax | USA | United States |
| Description of contents: | Table of Contents [gbv.de] |
| Extent: | XX, 558 S. |
|---|---|
| Series: | |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Gesetz ; Law |
| Language: | English |
| Notes: | Includes bibliographical references and index Overview of federal taxation of the transfer of wealth -- Introduction to the federal transfer tax system -- Income 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: | 978-1-4548-1014-8 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009504723