Federal estate and gift taxation

著者

• Willbanks, Stephanie J.

書誌事項

Federal estate and gift taxation

by Stephanie J. Willbanks

（Sum & substance quick review）

West Academic, c2014

2nd ed

注記

Includes index

内容説明・目次

内容説明

Designed to make the study of federal estate and gift taxation simple, clear, and convenient, this text provides a basic explanation of the federal gift, estate, and generation-skipping transfer taxes. Written to facilitate an understanding of the overall structure of these taxes, the text discusses critical statutory provisions as well as relevant regulations and important cases. Topics include: valuation, the definition of a gift, the gift tax requirement of completion, the annual exclusion, the gross estate, estate tax deductions, and the generation-skipping transfer tax.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BB18497599
• ISBN:
  • 9780314290212
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: St. Paul, Minn.
• ページ数/冊数: xxx, 326 p.
• 大きさ: 26 cm
• 分類:
  • LCC : KF6572
• 件名:
  • LCSH : Inheritance and transfer tax -- Law and legislation -- United States
  • LCSH : Gifts -- Taxation -- Law and legislation -- United States
• 親書誌ID:
  • BB18497588