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Questions & Answers: Federal Estate & Gift Taxation, Second Edition (2013)

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ISBN: 9780327182153
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This study guide includes multiple-choice questions, short-answer questions, and a practice final exam. Q&A: Federal Estate and Gift Taxation is designed to test your students’ knowledge of federal estate and gift taxation doctrine. Each multiple-choice question is accompanied by a detailed answer that indicates which of four options is the best answer and explains why that option is better than the other three options. Each short-answer question (designed to be answered in no more than fifteen minutes) is followed by a thoughtful, yet brief model answer. Q&A: Federal Estate and Gift Taxation also includes an index of Internal Revenue Code and Treasury Regulation provisions as well as a comprehensive topical index

Table of Contents


Topic 1 Introduction to Federal Wealth Transfer Taxation Topic 2 The Estate Tax Base, IRC § 2031, 2032, 2033

Topic 3 Overview of the Gross Estate Tax, IRC §§ 2034-2044

Topic 4 Marital Rights, IRC §§ 2034 and 2043(b), and Basis Issues

Topic 5 Adjustments for Certain Gifts Made Within Three Years of Decedent’s Death, IRC§ 2035

Topic 6 Transfers with Retained Life Estate, IRC § 2036 Topic 7 Revocable Transfers, IRC § 2038 and Comparison With IRC § 2036(a)(2)

Topic 8 Reversionary Interests, IRC § 2037 Topic 9 Annuities, IRC § 2039

Topic 10 Joint With Right of Survivorship Property, IRC § 2040

Topic 11 Powers of Appointment, IRC § 2041 Topic 12 Life Insurance, IRC § 2042

Topic 13 “QTIP” Property, IRC § 2044

Topic 14 Estate Tax Credits, IRC §§ 2010, 2012, 2013, 2014, and State Death Tax Deduction, IRC § 2058

Topic 15 What Constitutes a Gift?

Topic 16 Gift Tax Treatment of Retained Powers, and Retained Interests

Topic 17 Gift Tax Treatment of Powers of Appointment, Retained Powers, and Retained Interests

Topic 18 Gift Tax Treatment of Joint Interests

Topic 19 Disclaimers, § 2518

Topic 20 Gift Tax Exclusions, IRC § 2503

Topic 21 Gift Splitting

Topic 22 Valuation of Gifts

Topic 23 Family Entities

Topic 24 Deductions for Expenses and Claims, IRC § 2053, 2054

Topic 25 Charitable Deduction, IRC § 2055, 2522

Topic 26 Marital Deduction, IRC § 2056, 2523

Topic 27 Generation Skipping Transfer Tax Basics

Practice Final Exam