Taxation of estates, gifts and trusts
著者
書誌事項
Taxation of estates, gifts and trusts
（American casebook series）
West Academic Pub., c2020
25th ed
大学図書館所蔵 件 / 全4件
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注記
Other authors: Martin B. Dickinson, William J. Turnier, Vada Waters Lindsey
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 thorough presentation of valuation issues. Each of the taxes is discussed independently so that a teacher may start with either of the taxes or, if the teacher wishes, skip one. The 25th edition covers major legislation enacted in 2013 and 2017, and it includes significant cases and administrative rulings issued since the prior edition was published. Finally, the cost of living increases for 2020, including the unified credit, have been added to this edition and are used in examples and problems throughout this edition.
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