Willbanks' Federal Estate and Gift Taxation: An Analysis and Critique, 3d

By Stephanie J. Willbanks

ISBN-13: 9780314144287

Availability: In Stock

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Series: American Casebook Series

Brand: West Law School

Pages: 272

Components: 1 Print

Shelf Space: 1 in.

Free Update Period: 90 days

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Book - softbound

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$65.00

Description

The focus of the book is on chapters 11, 12, and 13 of the Internal Revenue Code. Discusses selected income tax issues, but only in contrast with, or as an adjunct to, a discussion of the estate and gift tax treatment of those issues. This book is not an estate planning book or a comprehensive guide to the federal tax implications of all gratuitous transfers. Contains sections on deductions and credits and on the generation skipping transfer.

Features

Examines property owned at death and special property interests by deceased
Identifies the meaning of "gift" and transfers, and when a gift becomes complete
Introduces the nature of the tax, valuation, and calculation
Looks at expenses, losses, and charitable and marital deductions