Federal Taxes on Gratuitous Transfers: Law and Planning, Second Edition

• ISBN: 9798886144314

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• Description

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  This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal
  wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax
  system is separate and apart from the federal income tax. 

  Key Features: 

  • More emphasis on valuation and use of FLPs than in other books; valuation is introduced early on and integrated with
  • other material.
  • Integration of related income tax materials, including income taxation of estates and trusts.
  • Relation of tax doctrine to tax planning strategies.
  • Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake.
  • Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues
  • raised by community property systems.
  • Thorough and up-to-date, with both the “Tax Relief, Unemployment Insurance Reauthorization, and Job Creation
  • Act of 2010” and the Joint Committee on Taxation’s Technical Explanation of that legislation published for the
  • U.S. Senate.
  • Teacher’s Manual with customizable PowerPoint slides.