Bittker, Clark and McCouch's Federal Estate and Gift Taxation, 10th

By Boris I Bittker, Elias Clark, Grayson M.P. McCouch

ISBN-13: 9780314199706

Availability: In Stock

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Series: American Casebook Series

Brand: West Law School

Pages: 694

Components: 1 Print

Shelf Space: 1 in.

Free Update Period: 90 days

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$163.00

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Description

This tenth 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 statutory changes in rates and exemptions under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, including the introduction of "portability" of the unified credit between spouses. The title also addresses recent amendments to estate tax regulations concerning the deductibility of claims and administration expenses, as well as judicial decisions concerning defined value formula gifts, transfers with retained life estates, and family limited partnerships.