Taxation of estates, gifts and trusts
著者
書誌事項
Taxation of estates, gifts and trusts
（American casebook series）
West Group, c2012
24th ed
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注記
Includes index
内容説明・目次
内容説明
A thorough, up-to-date presentation of estate, gift, and generation-skipping transfer taxes, as well as income taxation of trusts and estates and income in respect of a decedent. The book also includes a full presentation of valuation issues. Each tax is discussed independently and the paragraph system makes it easy for a teacher to selectively assign materials. Other teacher-friendly features include an in-depth teacher's manual that provides answers to all problems throughout the volume, and a discussion of planning opportunities throughout the various chapters. The 24th edition covers major legislation enacted in December of 2010, as well as significant judicial and administrative decisions since the prior edition.
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