Federal estate and gift taxation in a nutshell [electronic resource] / by John K. McNulty, Grayson M.P. McCouch.
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| Online Access: |
Full Text (via West Academic) |
|---|---|
| Main Authors: | , |
| Other title: | Index screen title: McNulty and McCouch's Federal estate and gift taxation in a nutshell, 7th. West Academic study aids online. |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
St. Paul, MN :
West,
[2011]
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| Edition: | Seventh edition. |
| Series: | Nutshell series.
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| Subjects: |
Table of Contents:
- Introduction
- The federal estate, gift, and generation-skipping transfer tax laws in outline
- Donative intent and consideration
- Transfers during life : application of the estate and gift taxes
- Jointly owned property and community property
- Life insurance : estate tax and gift tax
- Annuitites and employee death benefits : estate tax and gift tax
- Powers of appointment : estate tax and gift tax consequences
- Inclusion and valuation
- Exemptions and exclusions : gift tax (gifts of future interests and gifts to minors)
- Deductions : estate and gift tax
- The marital deduction and split gifts
- Credits against the estate and gift taxes : liability and payment of the taxes
- A few fundamentals of estate planning
- Reform proposals and fundamental alternatives to present transfer tax systems.