Federal estate and gift taxation : an analysis and critique
著者
書誌事項
Federal estate and gift taxation : an analysis and critique
（American casebook series）
Thomson West, 2004
3rd ed
大学図書館所蔵 全5件
注記
Rev. ed. of: Federal estate and gift taxation : an analysis and critique / by W. Leslie Peat and Stephanie J. Willbanks. 2nd ed. 1995
Includes index
内容説明・目次
内容説明
The focus of the book is on chapters 11, 12, and 13 of the Internal Revenue Code. Discusses selected income tax issues, but only in contrast with, or as an adjunct to, a discussion of the estate and gift tax treatment of those issues. This book is not an estate planning book or a comprehensive guide to the federal tax implications of all gratuitous transfers. Contains sections on deductions and credits and on the generation skipping transfer.
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