Estate Planning and Taxation |
Contents
A quick survey of basic estate tax planning | 1 |
Professional conduct | 23 |
The federal estate tax in brief | 33 |
Copyright | |
22 other sections not shown
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Common terms and phrases
accumulated agreement amount annual exclusion annuity Assume avoid beneficiary bequest Blackacre capital gain capital gains tax cash charitable clause Code Section Commissioner consideration contemplation of death contract corporation corpus cost basis Court held created date of death death taxes decedent decedent's distribution dividend donee donor earnings enjoyment estate owner estate planning estate tax excess executor exercise Father funds future interest gift tax given grantor gross estate Husband included income tax incurred investment legatee loss market value motives obligation option ordinary income ownership paid partnership payable percent person possibility of reverter power of appointment prior proceeds profit qualify reason received redemption remainderman result retained rule sell share sold statute stockholders substantial Suppose surviving spouse tax consequences tax purposes tax savings taxable estate taxable gift taxpayer tion transaction transfer trust income trust law underwriter valuation wife worth