Understanding Estate and Gift Taxation
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Understanding Estate and Gift Taxation is designed primarily for use by law students taking a course on the United States transfer tax system, i.e., a course on the estate, gift, and generation-skipping transfer taxes. The book consists of 26 chapters, each addressing one of the basic topics typically covered in a course on the transfer tax system, including the computation of estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; and the estate and gift tax implications of transfers with retained powers or interests. Because the Internal Revenue Code and Treasury Regulations are the primary source materials for the transfer tax system, the book includes numerous excerpts of those provisions. Each chapter also includes summaries of the leading cases and IRS rulings, plus examples of how this area of the law applies to common fact patterns.
Understanding Estate and Gift Taxation is designed primarily for law students, but it is also intended to be useful to practitioners, including generalists who need a relatively brief summary of an estate and gift tax topic, beginning lawyers who intend to specialize in estate and gift taxation and estate planning, and experienced lawyers who wish to expand their practices into estate and gift taxation and estate planning. The book similarly would be useful to accountants who practice in these areas.
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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
Table of Cases
Table of Statutes
Table of Secondary Authorities