Federal Estate and Gift Taxation Hardback
by Boris I. Bittker, Elias Clark, Grayson M.P. McCouch
Part of the American Casebook Series series
Hardback
Description
The Eleventh 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 and the American Taxpayer Relief Act of 2012, including the introduction of "portability" of the unified credit between spouses.
The new edition also addresses recent amendments to estate tax regulations concerning the deductibility of claims and administration expenses and alternate valuation date, as well as judicial decisions concerning defined value formula gifts, transfers with retained life estates, and family limited partnerships.
Information
-
Item not Available
- Format:Hardback
- Pages:731 pages
- Publisher:West Academic Publishing
- Publication Date:30/10/2015
- Category:
- ISBN:9781634595995
Other Formats
- Hardback from £278.00
Information
-
Item not Available
- Format:Hardback
- Pages:731 pages
- Publisher:West Academic Publishing
- Publication Date:30/10/2015
- Category:
- ISBN:9781634595995
