Federal estate and gift taxation
Author(s)
Bibliographic Information
Federal estate and gift taxation
（American casebook series）
West Academic, c2020
12th ed
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Note
Includes index
Description and Table of Contents
Description
The Twelfth 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 changes in the basic exclusion amount under the Tax Cuts and Jobs Act of 2017, as well as final regulations implementing the Supreme Court's Obergefell decision concerning same-sex marriage and recent judicial decisions concerning lifetime transfers and family limited partnerships.
by "Nielsen BookData"
