Understanding Estate and Gift Taxation

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ISBN: 9780769881669
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Understanding Estate and Gift Taxation is new to the LexisNexis Understanding Series. This book 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, for example, the computation of estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; the estate and gift tax implications of transfers with retained powers or interests; etc. 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.

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.

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

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 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

Index