Federal Estate and Gift Taxation in a Nutshell

Federal Estate and Gift Taxation in a Nutshell

by John K. McNulty

Paperback(Older Edition)

$24.50 View All Available Formats & Editions

Product Details

ISBN-13: 9780314042477
Publisher: West Group
Publication date: 07/28/1994
Series: Nutshell Series
Edition description: Older Edition
Pages: 486
Product dimensions: 4.88(w) x 7.37(h) x 0.79(d)

Table of Contents

Chapter I. Introduction
Chapter II. The Federal Estate, Gift, and Generation-Skipping Transfer Tax Laws in Outline
Chapter III. The Estate and Gift Taxes Applied to Transfers at Death and During Life
Chapter IV. Donative Intent and Consideration
Chapter V. Transfers During Life-Application of the Estate and Gift Taxes
Chapter VI. Jointly Owned Property and Community Property
Chapter VII. Life Insurance-Estate Tax and Gift Tax
Chapter VIII. Annuities and Employee Death Benefits-Estate Tax and Gift Tax
Chapter IX. Powers of Appointment-Estate and Gift Tax Consequences
Chapter X. Inclusion and Valuation
Chapter XI. Exemptions and Exclusions-Gift Tax (Gifts of Future Interests and Gifts to Minors)
Chapter XII. Deductions-Estate and Gift Tax
Chapter XIII. The Marital Deductions and Split Gifts
Chapter XIV. Credits Against the Estate and Gift Taxes: Liability and Payment of the Taxes
Chapter XV. A Few Fundamentals of Estate Planning
Chapter XVI. Reform Proposals and Fundamental Alternatives to Present Transfer Tax Systems

Customer Reviews

Most Helpful Customer Reviews

See All Customer Reviews