Estate and Gift Taxation

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LexisNexis, Aug 25, 2011 - Law - 496 pages
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This first edition of Estate and Gift Taxation, a new addition to the LexisNexis Graduate Tax Series, fully incorporates the new exemption levels, marginal rates, and unified credit portability rules in the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The book contains 26 discrete chapters, each containing a concise overview of the topic with specific assignments to the Internal Revenue Code and Regulations. Each chapter closes with a series of complex, practice-oriented problems that require students to spot and resolve issues in the context of realistic hypotheticals that could be encountered in an estate planning practice.

 

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Contents

TABLE OF CONTENTS
OVERVIEW OF THE FEDERAL TRANSFER TAX REGIME
xviiixix
PROPERTY OWNED BY THE DECEDENT AT DEATH
GRATUITOUS TRANSFERS OF PROPERTY
SELECTED GIFT TAX PLANNING TECHNIQUES AND GOVERNMENT CHALLENGES
TRANSFERS EXCLUDED FROM THE GIFT TAX BASE
TRANSFERS IN SATISFACTION OF MARITAL OR SUPPORT OBLIGATIONS
POWERS OF APPOINTMENT
ANNUITIES AND SURVIVOR BENEFITS
DISCLAIMERS
DETERMINING THE NET TRANSFER
TRANSFERS FOR CHARITABLE PURPOSES
TREATMENT OF THE MARITAL UNIT
TAX LIABILITY TAX CREDITS AND TAX PAYMENTS
THE GENERATION SKIPPING TRANSFER TAX BASE

GENERAL PRINCIPLES OF TRANSFER TAX VALUATION
JOINT INTERESTS IN PROPERTY
LIFE INSURANCE
TRANSFERS WITH RETAINED BENEFICIAL ENJOYMENT
TRANSFERS WITH RETAINED POWERS OVER BENEFICIAL ENJOYMENT
TRANSFERS WITH RETAINED REVERSIONARY INTERESTS
THE ADEQUATE AND FULL CONSIDERATION EXCEPTION
THE GST EXEMPTION AND APPLICABLE RATE
THE BUSINESS ENTITY ESTATE FREEZE
CONTRACTUAL AGREEMENTS CONCERNING THE TRANSFER OR USE OF PROPERTY
VOTING AND LIQUIDATION RIGHTS IN CLOSELY HELD ENTITIES
INTERNATIONAL CONSIDERATIONS IN FEDERAL TRANSFER TAXATION
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