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Questions & Answers: Federal Estate & Gift Taxation
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.
Publisher: Carolina Academic Press
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The third edition of Questions & Answers: Federal Estate and Gift Taxation is a comprehensive updated study guide designed to prepare students for midterms and finals. It has most recently been updated to reflect changes made by the tax act of 2017, commonly referred to as the Tax Cuts and Jobs Act, as well as various new and different interpretations of the estate and gift tax code by courts. This study guide contains over two hundred and forty multiple-choice and short-answer questions that progress through topics similar in sequence and manner to many estate and gift tax courses taught at the law school level. It also contains a comprehensive practice exam designed to prepare students for final exams with explanations about each correct and incorrect answer choice.
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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