Estate And Gift Taxation

Author : Brant J. Hellwig,Robert T. Danforth
Publisher : Unknown
Page : 0 pages
File Size : 41,8 Mb
Release : 2024
Category : Gifts
ISBN : 1531026443

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Understanding Estate and Gift Taxation by Brant J. Hellwig,Robert T. Danforth Pdf

Understanding Estate and Gift Taxation is designed primarily for use by law students taking a course on the United States transfer tax system, i.e., a course on the estate, gift, and generation-skipping transfer taxes. The book consists of 26 chapters, each addressing one of the basic topics typically covered in a course on the transfer tax system, including the computation of estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; and the estate and gift tax implications of transfers with retained powers or interests. Because the Internal Revenue Code and Treasury Regulations are the primary source materials for the transfer tax system, the book includes numerous excerpts of those provisions. Each chapter also includes summaries of the leading cases and IRS rulings, plus examples of how this area of the law applies to common fact patterns. The new third edition is designed primarily for law students, but it is also intended to be useful to practitioners, including generalists who need a relatively brief summary of an estate and gift tax topic, beginning lawyers who intend to specialize in estate and gift taxation and estate planning, and experienced lawyers who wish to expand their practices into estate and gift taxation and estate planning. The book would also be useful to accountants who practice in these areas.

Author : William G. Gale,James R. Hines,Joel Slemrod
Publisher : Rowman & Littlefield
Page : 544 pages
File Size : 40,5 Mb
Release : 2011-07-01
Category : Business & Economics
ISBN : 0815719868

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Rethinking Estate and Gift Taxation by William G. Gale,James R. Hines,Joel Slemrod Pdf

Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.

Author : David Joulfaian
Publisher : MIT Press
Page : 213 pages
File Size : 53,7 Mb
Release : 2024-02-06
Category : Business & Economics
ISBN : 9780262551113

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The Federal Estate Tax by David Joulfaian Pdf

A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.

Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation
Publisher : Unknown
Page : 492 pages
File Size : 47,9 Mb
Release : 1981
Category : Gifts
ISBN : UOM:39015082325955

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Major Estate and Gift Tax Issues by United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation Pdf

Author : United States. Dept. of the Treasury Advisory Committee on Estate and Gift Taxation
Publisher : Unknown
Page : 186 pages
File Size : 41,7 Mb
Release : 1947
Category : Inheritance and transfer tax
ISBN : PSU:000001125658

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Federal Estate and Gift Taxes by United States. Dept. of the Treasury Advisory Committee on Estate and Gift Taxation Pdf

Author : CCH Canadian Limited
Publisher : Unknown
Page : 210 pages
File Size : 42,9 Mb
Release : 1971
Category : Gifts
ISBN : OCLC:17697149

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Canadian Estate Tax, Gift Tax and Succession Duties Guide by CCH Canadian Limited Pdf

Author : John K. McNulty
Publisher : Unknown
Page : 586 pages
File Size : 44,7 Mb
Release : 1989
Category : Law
ISBN : STANFORD:36105044611890

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Federal Estate and Gift Taxation in a Nutshell by John K. McNulty Pdf

Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.

Author : United States. Department of the Treasury. Advisory Committee on Estate and Gift Taxation
Publisher : Unknown
Page : 184 pages
File Size : 43,9 Mb
Release : 1947
Category : Inheritance and transfer tax
ISBN : IND:30000068264781

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Federal Estate and Gift Taxes by United States. Department of the Treasury. Advisory Committee on Estate and Gift Taxation Pdf

Author : Stephanie J. Willbanks
Publisher : West Academic Publishing
Page : 280 pages
File Size : 50,9 Mb
Release : 2004
Category : Law
ISBN : STANFORD:36105063693936

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Federal Estate and Gift Taxation by Stephanie J. Willbanks Pdf

The focus of the book is on chapters 11, 12, and 13 of the Internal Revenue Code. Discusses selected income tax issues, but only in contrast with, or as an adjunct to, a discussion of the estate and gift tax treatment of those issues. This book is not an estate planning book or a comprehensive guide to the federal tax implications of all gratuitous transfers. Contains sections on deductions and credits and on the generation skipping transfer.

Author : United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher : Unknown
Page : 172 pages
File Size : 49,9 Mb
Release : 1946
Category : Gifts
ISBN : MINN:31951D03614970E

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Estate and Gift Tax Provisions of the Internal Revenue Code by United States. Congress. Joint Committee on Internal Revenue Taxation Pdf

Author : United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher : Unknown
Page : 16 pages
File Size : 52,7 Mb
Release : 1976
Category : Taxation
ISBN : UOM:39015021233666

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Estate and gift tax revision by United States. Congress. Joint Committee on Internal Revenue Taxation Pdf

Author : Carl Sumner Shoup
Publisher : Unknown
Page : 280 pages
File Size : 46,7 Mb
Release : 1966
Category : Gifts
ISBN : STANFORD:36105034877048

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Federal Estate and Gift Taxes by Carl Sumner Shoup Pdf

Author : Randolph Evernghim Paul
Publisher : Unknown
Page : 948 pages
File Size : 50,6 Mb
Release : 1942
Category : Gifts
ISBN : STANFORD:36105062345652

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Federal Estate and Gift Taxation by Randolph Evernghim Paul Pdf

Author : John K. McNulty
Publisher : West Publishing Company
Page : 600 pages
File Size : 44,7 Mb
Release : 1983
Category : Law
ISBN : STANFORD:36105044610959

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Federal Estate and Gift Taxation in a Nutshell by John K. McNulty Pdf

Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.

Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 44 pages
File Size : 41,6 Mb
Release : 1961
Category : Gifts
ISBN : UOM:35112103419547

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A Guide to Federal Estate and Gift Taxation by United States. Internal Revenue Service Pdf