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Questions & answers [electronic resource] : federal estate & gift taxation / James M. Delaney, Elaine Hightower Gagliardi.

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"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...

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Bibliographic Details
Online Access: Full Text (via Lexis Digital Library)
Main Authors: Delaney, James M. (Author), Gagliardi, Elaine Hightower (Author)
Other title:Lexis Digital Library.
Format: Electronic eBook
Language:English
Published: Durham, North Carolina : Carolina Academic Press, [2020]
Edition:Third edition.
Series:Questions & answers series (Carolina Academic Press)
Subjects:
Inheritance and transfer tax > Law and legislation > United States > Problems, exercises, etc.
Gifts > Taxation > Law and legislation > United States > Problems, exercises, etc.
Gifts > Taxation > Law and legislation.
Inheritance and transfer tax > Law and legislation.
United States.
Study aids.
Problems and exercises.
Study guides.
Electronic books.
Table of Contents:
  • 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.

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