Federal estate and gift taxation
著者
書誌事項
Federal estate and gift taxation
（American casebook series）
West, c2011
10th ed
大学図書館所蔵 件 / 全10件
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
The Tenth Edition continues to provide an engaging and insightful introduction to the federal estate, gift, and generation-skipping transfer taxes, placing leading cases in historical context and exploring their practical significance and policy implications. It reflects statutory changes in rates and exemptions under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, including the introduction of """"portability"""" of the unified credit between spouses. The new edition also addresses recent amendments to estate tax regulations concerning the deductibility of claims and administration expenses, as well as judicial decisions concerning defined value formula gifts, transfers with retained life estates, and family limited partnerships.
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