Federal Wealth Transfer Taxation / Edition 4

Federal Wealth Transfer Taxation / Edition 4

by Jeffrey N. Pennell
     
 

ISBN-10: 0314144536

ISBN-13: 9780314144539

Pub. Date: 04/01/2003

Publisher: West Academic Publishing

The authors have divided the text into three parts. Part I (Testamentary Transfers) deals with transfers effected in the decedent's will or through intestate succession. Concentrating on testamentary transfers first affords an opportunity to give a good grounding in the federal estate tax as an entity before going on to more complex matters. Part II moves on to the

Overview

The authors have divided the text into three parts. Part I (Testamentary Transfers) deals with transfers effected in the decedent's will or through intestate succession. Concentrating on testamentary transfers first affords an opportunity to give a good grounding in the federal estate tax as an entity before going on to more complex matters. Part II moves on to the income taxation of estates and trusts. Part II covers trusts created either by a testamentary or by an inter vivos transfer. Part III (Inter Vivos Transfers) concerns transfers effected in an instrument other than a will.

Product Details

ISBN-13:
9780314144539
Publisher:
West Academic Publishing
Publication date:
04/01/2003
Series:
American Casebook Series
Edition description:
Fourth Edition
Pages:
1075
Product dimensions:
7.50(w) x 10.00(h) x (d)

Table of Contents

Introduction

Property Owned at Death

Powers of Appointment

Transfers Proximate to Death

Will Substitutes The String Provisions

Consideration

Concurrent Ownership

Life Insurance

Annuitites and Employee Death Benefits

Deductions for Administration and Funeral Expenses, Debts, Losses and Related Items

The Estate Tax Marital Deduction

The Estate Tax Charitable Deduction

Computation and Payment: Unified Rates, Credits and Apportionment

Inter Vivos Transfers Subject to Gift Taxation

Special Valuation Rules to Prevent Estate Freezing

Generation-Skipping Transfer Tax

Tables

Index

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