Federal estate and gift taxation in a nutshell
著者
書誌事項
Federal estate and gift taxation in a nutshell
（Nutshell series）
West Academic Pub., c2016
8th ed
- タイトル別名
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Federal estate and gift taxation
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注記
Includes index
内容説明・目次
内容説明
This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the estate, gift, and generation-skipping transfer taxes, including lifetime and testamentary transfers, joint-and-survivor tenancies, life insurance, annuities, and powers of appointment; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities. Additional chapters cover basic tax and estate planning concepts, reform proposals, and fundamental alternatives to the current transfer tax system.
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