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00000cam a2200000 i 4500 |
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CoU-L |
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20220526054429.0 |
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180720s2019 ncu b 001 0 eng |
| 010 |
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|a 2018034480
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| 020 |
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|a 9781531012182
|q (softcover)
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| 020 |
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|a 1531012183
|q (softcover)
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| 035 |
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|a (OCoLC)1047535295
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| 035 |
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|a .b6981276
|b lres
|c -
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| 040 |
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|a DLC
|b eng
|e rda
|c DLC
|d OCLCO
|d OCLCF
|d YDX
|d OCLCQ
|d LMUDL
|d UCX
|d UtOrBLW
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|a pcc
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|a n-us---
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|a UCXA
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|a 343.7305/35
|2 23
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| 090 |
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|a KF6572.Z9
|b H45 2019
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| 100 |
1 |
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|a Hellwig, Brant J.,
|e author.
|
| 245 |
1 |
0 |
|a Understanding estate and gift taxation /
|c Brant J. Hellwig, Robert T. Danforth.
|
| 250 |
|
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|a Second edition.
|
| 264 |
|
1 |
|a Durham, North Carolina :
|b Carolina Academic Press, LLC,
|c [2019]
|
| 300 |
|
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|a xxv, 517 pages ;
|c 26 cm.
|
| 336 |
|
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|a text
|b txt
|2 rdacontent.
|
| 337 |
|
|
|a unmediated
|b n
|2 rdamedia.
|
| 338 |
|
|
|a volume
|b nc
|2 rdacarrier.
|
| 490 |
1 |
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|a Understanding series.
|
| 504 |
|
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|a Includes bibliographical references and index.
|
| 505 |
0 |
0 |
|t Overview of the federal transfer tax regime --
|t Basic application of the estate tax : property owned by the decedent at death --
|t General scope of the gift tax : gratuitous transfers of property --
|t Selected gift tax planning techniques and government challenges --
|t Transfers excluded from the gift tax base --
|t Transfers in satisfaction of marital or support obligations --
|t General principles of transfer tax valuation --
|t Joint interests in property --
|t Life insurance --
|t Transfers with retained beneficial enjoyment --
|t Transfers with retained powers over beneficial enjoyment --
|t Transfers with retained reversionary interests --
|t The adequate and full consideration exception --
|t Powers of appointment --
|t Annuities and survivor benefits --
|t Disclaimers --
|t Determining the net transfer --
|t Transfers for charitable purposes --
|t Treatment of the marital unit --
|t Tax liability, tax credits, and tax payments --
|t The generation skipping transfer tax base --
|t The GST exemption and applicable rate --
|t The business entity estate freeze --
|t Contractual agreements concerning the transfer or use of property --
|t Voting and liquidation rights in closely held entities --
|t International considerations in federal transfer taxation.
|
| 650 |
|
0 |
|a Inheritance and transfer tax
|x Law and legislation
|z United States.
|
| 650 |
|
0 |
|a Gifts
|x Taxation
|x Law and legislation
|z United States.
|
| 650 |
|
7 |
|a Gifts
|x Taxation
|x Law and legislation.
|2 fast
|0 (OCoLC)fst00942643.
|
| 650 |
|
7 |
|a Inheritance and transfer tax
|x Law and legislation.
|2 fast
|0 (OCoLC)fst00973425.
|
| 651 |
|
7 |
|a United States.
|2 fast
|0 (OCoLC)fst01204155.
|
| 655 |
|
7 |
|a Study aids.
|2 gtlm.
|
| 700 |
1 |
|
|a Danforth, Robert T.,
|d 1957-
|e author.
|
| 775 |
0 |
8 |
|i Revision of:
|a Hellwig, Brant J.
|t Understanding estate and gift taxation.
|d New Providence, NJ : LexisNexis, [2015]
|z 9780769881652
|w (DLC) 2015007394.
|
| 830 |
|
0 |
|a Understanding series (New York, N.Y.)
|
| 902 |
|
|
|a 230612
|
| 999 |
|
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|b 1
|c 190110
|d m
|e a
|f -
|g 0
|
| 994 |
|
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|a lres
|
| 945 |
|
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|l lres
|
| 999 |
f |
f |
|i 32d38cc5-efe7-5ea6-96a4-ba301df21a0f
|s 7e2de371-2f4b-569d-a630-ddf099e16cda
|
| 952 |
f |
f |
|p Can circulate
|a University of Colorado Boulder
|b Law Campus
|c Law
|d Law Library - Stacks 1st floor
|e KF6572.Z9 H45 2019
|h Library of Congress classification
|i book
|m U182005090149
|n 1
|
