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Author : Anonim
Publisher : Unknown
Page : 56 pages
File Size : 43,7 Mb
Release : 1989
Category : Decedents' estates
ISBN : MINN:30000011082389
Author : David Joulfaian
Publisher : MIT Press
Page : 213 pages
File Size : 43,7 Mb
Release : 2024-02-06
Category : Business & Economics
ISBN : 9780262551113
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 : Tax Law Editors Cch
Publisher : Unknown
Page : 0 pages
File Size : 47,5 Mb
Release : 2019-04-15
Category : Business & Economics
ISBN : 0808048090
CCH's Federal Estate & Gift Taxes: Code and Regulations is an indispensable single-source compilation of the estate and gift tax law. It provides the following:- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.This helpful reference features a reader-friendly format, with an expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability.
Author : CCH Incorporated
Publisher : CCH Incorporated
Page : 1615 pages
File Size : 45,9 Mb
Release : 2007
Category : Business & Economics
ISBN : 080801613X
Author : Carl Sumner Shoup
Publisher : Unknown
Page : 280 pages
File Size : 50,9 Mb
Release : 1966
Category : Gifts
ISBN : STANFORD:36105034877048
Author : John K. McNulty
Publisher : Unknown
Page : 586 pages
File Size : 48,8 Mb
Release : 1989
Category : Law
ISBN : STANFORD:36105044611890
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 : William G. Gale,James R. Hines,Joel Slemrod
Publisher : Rowman & Littlefield
Page : 544 pages
File Size : 49,8 Mb
Release : 2011-07-01
Category : Business & Economics
ISBN : 0815719868
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 : United States. Dept. of the Treasury Advisory Committee on Estate and Gift Taxation
Publisher : Unknown
Page : 186 pages
File Size : 41,8 Mb
Release : 1947
Category : Inheritance and transfer tax
ISBN : PSU:000001125658
Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 55,8 Mb
Release : 2002
Category : Gifts
ISBN : MINN:31951D02234011I
Author : Stephanie J. Willbanks
Publisher : West Academic Publishing
Page : 280 pages
File Size : 44,5 Mb
Release : 2004
Category : Law
ISBN : STANFORD:36105063693936
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 : Richard B. Stephens,Thomas L. Marr
Publisher : Unknown
Page : 548 pages
File Size : 44,8 Mb
Release : 1892
Category : Gifts
ISBN : UCAL:B4160337
Author : United States. Department of the Treasury. Advisory Committee on Estate and Gift Taxation
Publisher : Unknown
Page : 184 pages
File Size : 41,5 Mb
Release : 1948
Category : Inheritance and transfer tax
ISBN : UCSD:31822028990984
Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation
Publisher : Unknown
Page : 492 pages
File Size : 41,6 Mb
Release : 1981
Category : Gifts
ISBN : UOM:39015082325955
Author : Wolters Kluwer Editorial
Publisher : Unknown
Page : 128 pages
File Size : 43,9 Mb
Release : 2021-04-09
Category : Electronic
ISBN : 0808055968
The Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions) (As of March 2021) is an indispensable single-source compilation of the estate and gift tax law. It provides the following: Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular format for quick reference.
Author : CCH
Publisher : CCH Incorporated
Page : 516 pages
File Size : 48,9 Mb
Release : 1997-02
Category : Law
ISBN : 0808001450
