Rethinking Estate and Gift Taxation

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Author :
Publisher : Rowman & Littlefield
ISBN 13 : 9780815719861
Total Pages : 544 pages
Book Rating : 4.7/5 (198 download)

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Book Synopsis Rethinking Estate and Gift Taxation by : William G. Gale

Download or read book Rethinking Estate and Gift Taxation written by William G. Gale and published by Rowman & Littlefield. This book was released on 2011-07-01 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.

Understanding Estate and Gift Taxation

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Author :
Publisher : Carolina Academic Press LLC
ISBN 13 : 9781531012182
Total Pages : 0 pages
Book Rating : 4.0/5 (121 download)

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Book Synopsis Understanding Estate and Gift Taxation by : Brant J. Hellwig

Download or read book Understanding Estate and Gift Taxation written by Brant J. Hellwig and published by Carolina Academic Press LLC. This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding Estate and Gift Taxation is designed primarily for use by law students taking a course on the United States transfer tax system, i.e., a course on the estate, gift, and generation-skipping transfer taxes. The book consists of 26 chapters, each addressing one of the basic topics typically covered in a course on the transfer tax system, including the computation of estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; and the estate and gift tax implications of transfers with retained powers or interests. Because the Internal Revenue Code and Treasury Regulations are the primary source materials for the transfer tax system, the book includes numerous excerpts of those provisions. Each chapter also includes summaries of the leading cases and IRS rulings, plus examples of how this area of the law applies to common fact patterns. Understanding Estate and Gift Taxation is designed primarily for law students, but it is also intended to be useful to practitioners, including generalists who need a relatively brief summary of an estate and gift tax topic, beginning lawyers who intend to specialize in estate and gift taxation and estate planning, and experienced lawyers who wish to expand their practices into estate and gift taxation and estate planning. The book similarly would be useful to accountants who practice in these areas.

The Federal Estate Tax

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Author :
Publisher : MIT Press
ISBN 13 : 026255111X
Total Pages : 213 pages
Book Rating : 4.2/5 (625 download)

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Book Synopsis The Federal Estate Tax by : David Joulfaian

Download or read book The Federal Estate Tax written by David Joulfaian and published by MIT Press. This book was released on 2024-02-06 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.

Introduction to Estate and Gift Taxes

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Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Introduction to Estate and Gift Taxes by :

Download or read book Introduction to Estate and Gift Taxes written by and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Taxation of Income, Estates, and Gifts

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Author :
Publisher : Warren Gorham & Lamont
ISBN 13 :
Total Pages : 852 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Federal Taxation of Income, Estates, and Gifts by : Boris I. Bittker

Download or read book Federal Taxation of Income, Estates, and Gifts written by Boris I. Bittker and published by Warren Gorham & Lamont. This book was released on 1999 with total page 852 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.

Federal Estate and Gift Taxation

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Author :
Publisher :
ISBN 13 :
Total Pages : 1346 pages
Book Rating : 4.:/5 (42 download)

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Book Synopsis Federal Estate and Gift Taxation by : Richard B. Stephens

Download or read book Federal Estate and Gift Taxation written by Richard B. Stephens and published by . This book was released on 1991 with total page 1346 pages. Available in PDF, EPUB and Kindle. Book excerpt: This treatise contains a comprehensive discussion of the estate and gift tax provisions of the IRC. Practical problems of estate and gift tax planning are analyzed in depth. Gift tax deductions and credits against estate taxes are examined in the work.

Major estate and gift tax issues

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Author :
Publisher :
ISBN 13 :
Total Pages : 444 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Major estate and gift tax issues by : United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation

Download or read book Major estate and gift tax issues written by United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation and published by . This book was released on 1981 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Interrelated Computations for Estate and Gift Taxes

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Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Interrelated Computations for Estate and Gift Taxes by : United States. Internal Revenue Service

Download or read book Interrelated Computations for Estate and Gift Taxes written by United States. Internal Revenue Service and published by . This book was released on 1985 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Introduction to Estate and Gift Taxes, Publication 950, (Revised March 2002)

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Author :
Publisher :
ISBN 13 :
Total Pages : 8 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Introduction to Estate and Gift Taxes, Publication 950, (Revised March 2002) by :

Download or read book Introduction to Estate and Gift Taxes, Publication 950, (Revised March 2002) written by and published by . This book was released on 2002 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Effects of the Federal Estate Tax on Farms and Small Businesses

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Author :
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Effects of the Federal Estate Tax on Farms and Small Businesses by : United States. Congressional Budget Office

Download or read book Effects of the Federal Estate Tax on Farms and Small Businesses written by United States. Congressional Budget Office and published by . This book was released on 2005 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Estate and Gift Tax Hearings

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Author :
Publisher :
ISBN 13 :
Total Pages : 164 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Estate and Gift Tax Hearings by : United States. Congress. House. Committee on Ways and Means

Download or read book Estate and Gift Tax Hearings written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1976 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Estate and Gift Taxes

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Author :
Publisher :
ISBN 13 :
Total Pages : 184 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Federal Estate and Gift Taxes by : United States. Department of the Treasury. Advisory Committee on Estate and Gift Taxation

Download or read book Federal Estate and Gift Taxes written by United States. Department of the Treasury. Advisory Committee on Estate and Gift Taxation and published by . This book was released on 1947 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Estate and Gift Taxation

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Author :
Publisher :
ISBN 13 :
Total Pages : 300 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Federal Estate and Gift Taxation by : W. Leslie Peat

Download or read book Federal Estate and Gift Taxation written by W. Leslie Peat and published by . This book was released on 1991 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Federal Estate and Gift Taxes

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Author :
Publisher :
ISBN 13 :
Total Pages : 548 pages
Book Rating : 4.:/5 (41 download)

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Book Synopsis The Federal Estate and Gift Taxes by : Richard B. Stephens

Download or read book The Federal Estate and Gift Taxes written by Richard B. Stephens and published by . This book was released on 1892 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Estate and Gift Taxes

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Author :
Publisher :
ISBN 13 :
Total Pages : 186 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Federal Estate and Gift Taxes by : United States. Dept. of the Treasury Advisory Committee on Estate and Gift Taxation

Download or read book Federal Estate and Gift Taxes written by United States. Dept. of the Treasury Advisory Committee on Estate and Gift Taxation and published by . This book was released on 1947 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Coordination of State and Federal Inheritance, Estate, and Gift Taxes

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Author :
Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Coordination of State and Federal Inheritance, Estate, and Gift Taxes by : United States. Advisory Commission on Intergovernmental Relations

Download or read book Coordination of State and Federal Inheritance, Estate, and Gift Taxes written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1961 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Estate and Gift Taxes, a Proposal for Integration and for Correlation with the Income Tax

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Author :
Publisher :
ISBN 13 :
Total Pages : 184 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Federal Estate and Gift Taxes, a Proposal for Integration and for Correlation with the Income Tax by : United States. Department of the Treasury. Advisory Committee on Estate and Gift Taxation

Download or read book Federal Estate and Gift Taxes, a Proposal for Integration and for Correlation with the Income Tax written by United States. Department of the Treasury. Advisory Committee on Estate and Gift Taxation and published by . This book was released on 1948 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: