The Logic of the Transfer Taxes

A Guide to the Federal Taxation of Wealth Transfers

Laura E. Cunningham, Noel B. Cunningham (Autoren)

Buch | Softcover

218 Seiten

2017
West Academic Press (Verlag)
978-1-64020-497-3 (ISBN)

Infos

Offers a broad survey of the federal transfer tax system. This volume thoroughly covers all of the fundamental rules of the gift, estate and generation skipping transfer taxes and provides numerous illustrative examples. It also offers a glimpse of some popular tax planning techniques, including FLPs, GRATS and IDGT'S, and the Special Valuation Rules of Chapter 14.

---

The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers offers a broad survey of the federal transfer tax system. It thoroughly covers all of the fundamental rules of the gift, estate and generation skipping transfer taxes and provides numerous illustrative examples. It also offers a glimpse of some popular tax planning techniques, including FLPs, GRATS and IDGT'S, and the Special Valuation Rules of Chapter 14. It is appropriate for use as a coursebook for a two or three credit JD or LLM course, or as a reference for newcomers to the area.

Produkt-Details

• Erscheinungsdatum: 07.01.2018
• Reihe/Serie: American Casebook Series
• Verlagsort: Minnesota
• Sprache: englisch
• Maße: 159 x 236 mm
• Gewicht: 525 g
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• ISBN-10: 1-64020-497-0 / 1640204970
• ISBN-13: 978-1-64020-497-3 / 9781640204973
• Zustand: Neuware