Estate and Gift Taxation

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.
eBook :epub
3rd Edition
$140.25
Quantity
In Stock
ISBN: 9781531012175
International Order Inquiry

Product description

View a sample of this title using the ReadNow feature

To purchase a printed version of this title, please visit www.caplaw.com.

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.

epub is protected by Adobe DRM.

eBooks, CDs, downloadable content, and software purchases are non-cancellable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+™ for further legal research options. A valid subscription to Lexis+™ is required to access this content.

 

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