Questions & answers [electronic resource] : federal estate & gift taxation / James M. Delaney, Elaine Hightower Gagliardi.
"This study guide includes multiple-choice questions, short-answer questions, and a practice final exam. This book is designed to test your students' knowledge of federal estate and gift taxation doctrine. Each multiple-choice question is accompanied by a detailed answer that indicates whi...
Saved in:
| Online Access: |
Full Text (via Lexis Digital Library) |
|---|---|
| Main Authors: | , |
| Other title: | Lexis Digital Library. |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Durham, North Carolina :
Carolina Academic Press,
[2020]
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| Edition: | Third edition. |
| Series: | Questions & answers series (Carolina Academic Press)
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| Subjects: |
MARC
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| 100 | 1 | |a Delaney, James M., |e author. | |
| 245 | 1 | 0 | |a Questions & answers |h [electronic resource] : |b federal estate & gift taxation / |c James M. Delaney, Elaine Hightower Gagliardi. |
| 250 | |a Third edition. | ||
| 264 | 1 | |a Durham, North Carolina : |b Carolina Academic Press, |c [2020] | |
| 264 | 4 | |c ©2020. | |
| 300 | |a 1 online resource (ix, 295 pages) : |b illustrations. | ||
| 336 | |a text |b txt |2 rdacontent. | ||
| 337 | |a computer |b c |2 rdamedia. | ||
| 338 | |a online resource |b cr |2 rdacarrier. | ||
| 490 | 1 | |a Carolina Academic Press questions & answers series. | |
| 500 | |a Includes index. | ||
| 505 | 0 | |a Introduction to federal wealth transfer taxation -- The estate tax base and introduction to valuation, IRC [sections] 2031, 2032, 2033 -- Overview of the gross estate, IRC [sections] 2034-2044 -- Marital rights, IRC [sections] 2033, 2034, 2043(B), and basis issues -- Adjustments for certain gifts made within three years of decedent's death, IRC [section] 2035 -- Transfers with retained life estate, IRC [section] 2036 -- Revocable transfers, IRC [section] 2038, and comparison with IRC [section] 2036(a)(2) -- Reversionary interests, IRC [section] 2037 -- Annuities, IRC [section] 2039 -- Joint tenancy with right of survivorship property, IRC [section] 2040 -- Powers of appointment, IRC [section] 2041 -- Life insurance, IRC [section] 2042 -- "QTIP" property, IRC [section] 2044 -- Estate tax credits, IRC [sections] 2010, 2012, 2013, 2014, portability and state death tax deduction, IRC [section] 2058 -- What constitutes a gift? -- Gift tax treatment of retained powers and retained interests -- Gift tax treatment of powers of appointment -- Gift tax treatment of joint interests -- Disclaimers, IRC [section] 2518 -- Gift tax exclusions, IRC [section] 2503 -- Gift splitting, IRC [section] 2513 -- Valuation of gifts -- Family entities -- Deductions for expenses and claims, IRC [sections] 2053, 2054 -- Charitable deduction, IRC [sections] 2055, 2522 -- Marital deduction, IRC [sections] 2056, 2523 -- Generation-skipping transfer tax basics -- Practice final exam -- Answers. | |
| 520 | |a "This study guide includes multiple-choice questions, short-answer questions, and a practice final exam. This book is designed to test your students' knowledge of federal estate and gift taxation doctrine. Each multiple-choice question is accompanied by a detailed answer that indicates which of four options is the best answer and explains why that option is better than the other three options. Each short-answer question (designed to be answered in no more than fifteen minutes) is followed by a thoughtful, yet brief model answer. Q&A: Federal Estate and Gift Taxation also includes an index of Internal Revenue Code and Treasury Regulation provisions as well as a comprehensive topical index"-- |c Provided by publisher. | ||
| 588 | 0 | |a Print version record. | |
| 650 | 0 | |a Inheritance and transfer tax |x Law and legislation |z United States |v Problems, exercises, etc. | |
| 650 | 0 | |a Gifts |x Taxation |x Law and legislation |z United States |v Problems, exercises, etc. | |
| 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. | |
| 655 | 7 | |a Problems and exercises. |2 fast |0 (OCoLC)fst01423783. | |
| 655 | 7 | |a Study guides. |2 fast |0 (OCoLC)fst01423888. | |
| 655 | 7 | |a Study guides. |2 lcgft. | |
| 655 | 4 | |a Electronic books. | |
| 700 | 1 | |a Gagliardi, Elaine Hightower, |e author. | |
| 730 | 0 | |a Lexis Digital Library. | |
| 776 | 0 | 8 | |i Print version: |a Delaney, James M. |t Questions & answers. Federal estate & gift taxation. |b Third edition. |d Durham, North Carolina : Carolina Academic Press, [2020] |z 9781531004354 |w (DLC) 2019033827 |w (OCoLC)1111639519. |
| 830 | 0 | |a Questions & answers series (Carolina Academic Press) | |
| 856 | 4 | 0 | |u https://link.overdrive.com/?websiteid=370004&titleid=5286403 |z Full Text (via Lexis Digital Library) |
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