Rethinking Estate and Gift Taxation

Download Rethinking Estate and Gift Taxation PDF Online Free

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

DOWNLOAD NOW!


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

Download Understanding Estate and Gift Taxation PDF Online Free

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

DOWNLOAD NOW!


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

Download The Federal Estate Tax PDF Online Free

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

DOWNLOAD NOW!


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.

Effects of the Federal Estate Tax on Farms and Small Businesses

Download Effects of the Federal Estate Tax on Farms and Small Businesses PDF Online Free

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

DOWNLOAD NOW!


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:

Federal Taxes on Gratuitous Transfers

Download Federal Taxes on Gratuitous Transfers PDF Online Free

Author :
Publisher : Aspen Publishing
ISBN 13 : 1454860421
Total Pages : 679 pages
Book Rating : 4.4/5 (548 download)

DOWNLOAD NOW!


Book Synopsis Federal Taxes on Gratuitous Transfers by : Joseph M. Dodge

Download or read book Federal Taxes on Gratuitous Transfers written by Joseph M. Dodge and published by Aspen Publishing. This book was released on 2014-12-09 with total page 679 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "Building block" organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students High-profile authorship in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. More emphasis on valuation and use of FLPs than in other books. Valuation is introduced early on and integrated with other material Integration of related income tax materials, including income taxation of estates and trusts Relation of tax doctrine to tax planning strategies Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems

Federal Taxation of Income, Estates, and Gifts

Download Federal Taxation of Income, Estates, and Gifts PDF Online Free

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

DOWNLOAD NOW!


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.

The Logic of the Transfer Taxes

Download The Logic of the Transfer Taxes PDF Online Free

Author :
Publisher : West Academic Publishing
ISBN 13 : 9781647081133
Total Pages : 253 pages
Book Rating : 4.0/5 (811 download)

DOWNLOAD NOW!


Book Synopsis The Logic of the Transfer Taxes by : Laura Cunningham

Download or read book The Logic of the Transfer Taxes written by Laura Cunningham and published by West Academic Publishing. This book was released on 2020-12-29 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers offers a broad survey of the federal transfer tax system. It thoroughly covers all of the fundamental rules of the gift, estate and generation skipping transfer taxes and provides numerous illustrative examples. It also offers a glimpse of some popular tax planning techniques, including FLPs, GRATS and IDGT'S, and the Special Valuation Rules of Chapter 14. It is appropriate for use as a coursebook for a two or three credit JD or LLM course, or as a reference for newcomers to the area. The Second Edition incorporates changes to the law made by the Tax Cuts and Jobs Act of 2017.

Fundamentals of Federal Estate, Gift, and Generation-Skipping Taxes

Download Fundamentals of Federal Estate, Gift, and Generation-Skipping Taxes PDF Online Free

Author :
Publisher : West Academic Publishing
ISBN 13 : 9781634607629
Total Pages : 0 pages
Book Rating : 4.6/5 (76 download)

DOWNLOAD NOW!


Book Synopsis Fundamentals of Federal Estate, Gift, and Generation-Skipping Taxes by : Anne-Marie Rhodes

Download or read book Fundamentals of Federal Estate, Gift, and Generation-Skipping Taxes written by Anne-Marie Rhodes and published by West Academic Publishing. This book was released on 2017-05-03 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hardbound - New, hardbound print book.

The Federal Gift Tax

Download The Federal Gift Tax PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

DOWNLOAD NOW!


Book Synopsis The Federal Gift Tax by : David Joulfaian

Download or read book The Federal Gift Tax written by David Joulfaian and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.

Federal Wealth Transfer Taxes

Download Federal Wealth Transfer Taxes PDF Online Free

Author :
Publisher : West Academic
ISBN 13 : 9780314153159
Total Pages : 506 pages
Book Rating : 4.1/5 (531 download)

DOWNLOAD NOW!


Book Synopsis Federal Wealth Transfer Taxes by : Kevin M. Yamamoto

Download or read book Federal Wealth Transfer Taxes written by Kevin M. Yamamoto and published by West Academic. This book was released on 2006-01-01 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: The modern federal wealth transfer tax regime traces back to the Revenue Act of 1916. Today, the federal wealth transfer tax regime consists of three separate taxes: (1) the federal estate tax; (2) the federal gift tax; and (3) the federal generation-skipping transfer tax. All three taxes are excises imposed on the gratuitous transfer of wealth by individuals. Yamamoto and Donaldson's Black Letter Outline on Federal Wealth Transfer Taxes thoroughly covers and explains all three types of federal wealth transfer taxes.

Estate Planning Law and Taxation

Download Estate Planning Law and Taxation PDF Online Free

Author :
Publisher : Warren Gorham & Lamont
ISBN 13 : 9780791341094
Total Pages : pages
Book Rating : 4.3/5 (41 download)

DOWNLOAD NOW!


Book Synopsis Estate Planning Law and Taxation by : David Westfall

Download or read book Estate Planning Law and Taxation written by David Westfall and published by Warren Gorham & Lamont. This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Estate and Gift Taxation

Download Federal Estate and Gift Taxation PDF Online Free

Author :
Publisher :
ISBN 13 : 9780791327227
Total Pages : 0 pages
Book Rating : 4.3/5 (272 download)

DOWNLOAD NOW!


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 1997 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: An extensive explanation of the federal estate and gift taxation, including the generation-skipping transfer tax.

Estate Planning and Wealth Preservation

Download Estate Planning and Wealth Preservation PDF Online Free

Author :
Publisher :
ISBN 13 : 9780791334263
Total Pages : pages
Book Rating : 4.3/5 (342 download)

DOWNLOAD NOW!


Book Synopsis Estate Planning and Wealth Preservation by : Kathryn G. Henkel

Download or read book Estate Planning and Wealth Preservation written by Kathryn G. Henkel and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax, Estate & Financial Planning for the Elderly

Download Tax, Estate & Financial Planning for the Elderly PDF Online Free

Author :
Publisher :
ISBN 13 : 9781579111427
Total Pages : pages
Book Rating : 4.1/5 (114 download)

DOWNLOAD NOW!


Book Synopsis Tax, Estate & Financial Planning for the Elderly by : Michael Gilfix

Download or read book Tax, Estate & Financial Planning for the Elderly written by Michael Gilfix and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Guide to Busines Valuations

Download Guide to Busines Valuations PDF Online Free

Author :
Publisher :
ISBN 13 : 9781564334688
Total Pages : pages
Book Rating : 4.3/5 (346 download)

DOWNLOAD NOW!


Book Synopsis Guide to Busines Valuations by :

Download or read book Guide to Busines Valuations written by and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Introduction to Estate and Gift Taxes

Download Introduction to Estate and Gift Taxes PDF Online Free

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

DOWNLOAD NOW!


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 Estate & Gift Taxes

Download Federal Estate & Gift Taxes PDF Online Free

Author :
Publisher : CCH
ISBN 13 : 9780808018537
Total Pages : 1632 pages
Book Rating : 4.0/5 (185 download)

DOWNLOAD NOW!


Book Synopsis Federal Estate & Gift Taxes by : CCH Incorporated

Download or read book Federal Estate & Gift Taxes written by CCH Incorporated and published by CCH. This book was released on 2008-04 with total page 1632 pages. Available in PDF, EPUB and Kindle. Book excerpt: