Lexis Nexis Estate and Gift Taxation
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Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
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This edition of Estate and Gift Taxation provides materials for a course on the U.S. transfer tax system, as it exists following enactment of the American Taxpayer Relief Act of 2012.
Like other books in the Graduate Tax Series, this text is intended to serve as a complement to the study of the Internal Revenue Code and Regulations. Each of the 26 chapters contains an overview of the subject that is structured around an assignment to these primary authorities. Critical passages of important cases or rulings generally are limited to excerpts in the overview, and edited opinions of seminal decisions appear on only a handful of occasions. Each chapter closes with a series of complex, practice-oriented problems that require students to spot and resolve issues in the context of realistic hypotheticals that could be encountered in an estate planning practice.
Although the text is designed to provide an effective framework for LL.M. study, the text is accessible to J.D. students in an upper-level course.
A comprehensive Teacher's Manual, providing analyses of the problems presented in the coursebook, is available only to professors.
Professors and adjunct professors may request complimentary examination copies of LexisNexis law school publications to consider for class adoption or recommendation. Please identify the book(s) you wish to receive, provide your institutional contact information, and submit your request here.
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Table of contents
Chapter 1 OVERVIEW OF THE FEDERAL TRANSFER TAX REGIME
Chapter 2 BASIC APPLICATION OF THE ESTATE TAX: PROPERTY OWNED BY THE DECEDENT AT DEATH
Chapter 3 GENERAL SCOPE OF THE GIFT TAX: GRATUITOUS TRANSFERS OF PROPERTY
Chapter 4 SELECTED GIFT TAX PLANNING TECHNIQUES AND GOVERNMENT CHALLENGES
Chapter 5 TRANSFERS EXCLUDED FROM THE GIFT TAX BASE
Chapter 6 TRANSFERS IN SATISFACTION OF MARITAL OR SUPPORT OBLIGATIONS
Chapter 7 GENERAL PRINCIPLES OF TRANSFER TAX VALUATION
Chapter 8 JOINT INTERESTS IN PROPERTY
Chapter 9 LIFE INSURANCE
Chapter 10 TRANSFERS WITH RETAINED BENEFICIAL ENJOYMENT
Chapter 11 TRANSFERS WITH RETAINED POWERS OVER BENEFICIAL ENJOYMENT
Chapter 12 TRANSFERS WITH RETAINED REVERSIONARY INTERESTS
Chapter 13 THE ADEQUATE AND FULL CONSIDERATION EXCEPTION
Chapter 14 POWERS OF APPOINTMENT
Chapter 15 ANNUITIES AND SURVIVOR BENEFITS
Chapter 16 DISCLAIMERS
Chapter 17 DETERMINING THE NET TRANSFER
Chapter 18 TRANSFERS FOR CHARITABLE PURPOSES
Chapter 19 TREATMENT OF THE MARITAL UNIT
Chapter 20 TAX LIABILITY, TAX CREDITS, AND TAX PAYMENTS
Chapter 21 THE GENERATION SKIPPING TRANSFER TAX BASE
Chapter 22 THE GST EXEMPTION AND APPLICABLE RATE
Chapter 23 THE BUSINESS ENTITY ESTATE FREEZE
Chapter 24 CONTRACTUAL AGREEMENTS CONCERNING THE TRANSFER OR USE OF PROPERTY
Chapter 25 VOTING AND LIQUIDATION RIGHTS IN CLOSELY HELD ENTITIES
Chapter 26 INTERNATIONAL CONSIDERATIONS IN FEDERAL TRANSFER TAXATION
Index
