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Author :
Publisher :
ISBN 13 :
Total Pages : 312 pages
Book Rating : 4.F/5 ( download)
Download or read book Readings in Death and Gift Tax Reform written by and published by . This book was released on 1971 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : American Institute of Certified Public Accountants. Federal Taxation Division
Publisher :
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.F/5 ( download)
Download or read book Estate and Gift Tax Reform written by American Institute of Certified Public Accountants. Federal Taxation Division and published by . This book was released on 1976 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Max Gutierrez
Publisher :
ISBN 13 :
Total Pages : 212 pages
Book Rating : 4.:/5 (43 download)
Download or read book The 1976 Estate and Gift Tax Reform Law written by Max Gutierrez and published by . This book was released on 1977 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael J. Weinberger
Publisher :
ISBN 13 :
Total Pages : 338 pages
Book Rating : 4.:/5 (41 download)
Download or read book Estate and Gift Tax After Tax Reform written by Michael J. Weinberger and published by . This book was released on 1977 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discussion of the federal estate and gift tax as affected by the Tax Reform Act of 1976.
Author : Joseph H. Long
Publisher :
ISBN 13 :
Total Pages : 59 pages
Book Rating : 4.:/5 (843 download)
Download or read book Federal Estate and Gift Tax Reform written by Joseph H. Long and published by . This book was released on 1971 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John H. McCord
Publisher :
ISBN 13 :
Total Pages : 420 pages
Book Rating : 4.F/5 ( download)
Download or read book 1976 Estate and Gift Tax Reform written by John H. McCord and published by . This book was released on 1977 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John H. MacCord
Publisher :
ISBN 13 :
Total Pages : 377 pages
Book Rating : 4.:/5 (632 download)
Download or read book Nineteenhundred and seventy-six estate and gift tax reform written by John H. MacCord and published by . This book was released on 1977 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Bridget J. Crawford
Publisher :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.:/5 (13 download)
Download or read book Valuation, Values, Norms written by Bridget J. Crawford and published by . This book was released on 2016 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: In their contributions to the Symposium on The Centennial of the Estate and Gift Tax, Professor Joseph Dodge, Professor Wendy Gerzog, and Professor Kerry Ryan offer concrete proposals for improving the existing estate and gift tax system. Professor Dodge and Professor Gerzog are especially interested in accuracy in valuation, and advance specific proposals with respect to split-interest transfers and family limited partnerships. Professor Dodge makes an additional proposal to improve the generation-skipping transfer tax system, an understudied area of the law. Professor Gerzog's Symposium contribution draws particular attention to the legal fiction on which the estate and gift tax marital deductions rely. She would restrict the availability of the deduction to only meaningful economic transfers to a spouse, consistent with a desire that tax results reflect the underlying substantive results. Professor Ryan also focuses on the estate and gift tax marital deduction, along with other wealth transfer tax benefits available to spouses. She imagines an expansion of those rules, showing how easily the law can be separated from economic substance. These authors' proposals are technically expert, relevant to the legislative and regulatory regime that taxpayers face daily, focused on solutions, and deeply engaged in understanding how well the law meets its goals.
Author : Willard H. Pedrick
Publisher :
ISBN 13 :
Total Pages : 168 pages
Book Rating : 4.F/5 ( download)
Download or read book Death, Taxes, and the Living written by Willard H. Pedrick and published by . This book was released on 1980 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Edward J. McCaffery
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.:/5 (131 download)
Download or read book Distracted from Distraction by Distraction written by Edward J. McCaffery and published by . This book was released on 2013 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent legislation has left a gift and estate tax that will apply to far fewer than 1% of all decedents each year. This Article, prepared for a symposium on Tax Advice for the Second Obama Administration, argues that the estate tax has become largely irrelevant, except ironically as a spur to the creation and perpetuation of dynastic wealth via 'Dynasty Trusts.' The tax no longer meets any compelling policy rationale, such as raising revenue, 'backing up” the income tax, injecting progression into the tax system, or breaking up large concentrations of wealth. It is time to move on, and to meaningfully address the 800lb gorilla in the room - the problem of unrealized appreciation. The de facto demise of the death tax gives policymakers reason to reconsider the 'stepped-up basis' rule of IRC Section 1014 for assets acquired from a decedent. This rule allows those with financial capital to live tax-free and escape all taxation. Its rationale has been linked to the estate tax. Out of the ashes of the estate tax, then, a path for hope arises - lawmakers should consider a capital gains/realization-on-death rule, as Canada has, or a consistent carryover basis regime for all gratuitous transfers, whether on life or at death.
Author : William G. Gale
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book A Matter of Life and Death written by William G. Gale and published by . This book was released on 2001 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this report, they provide an overview of the estate tax debate. The report lays out the main features of estate and gift taxation in the U.S., describes and critiques the main components of the cases for and against the taxation of wealth transfers, and discusses possibilities for reform. The report shows that many arguments commonly made against the estate tax are demonstrably specious. To the extent that any of them are valid, they typically suggest reform rather than abolition. On the other hand, many arguments made in favor of the tax actually support maintaining some sort of wealth transfer tax, but not necessarily the existing version. The report is based on a longer draft, "Rethinking the Estate and Gift Taxation: An Overview," which contains all of the references and sources for the analysis reported here and which is available at http://www.brook.edu/views/papers/gale/20000728.htm. That paper in turn draws on the papers presented at the conference "Rethinking the Estate and Gift Tax," jointly sponsored by the Office of Tax Policy Research and Brookings, held at Brookings on May 4 and 5 of this year; information about the conference and papers may be obtained by accessing the Office of Tax Policy Research Web site at http://www.otpr.org.
Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (19 download)
Download or read book Estate and Gift Tax Problems Arising from the Tax Reform Act of 1976 written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally and published by . This book was released on 1977 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David Westfall
Publisher :
ISBN 13 :
Total Pages : 13 pages
Book Rating : 4.:/5 (237 download)
Download or read book Estate and Gift Tax Reform written by David Westfall and published by . This book was released on 1969 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Guy B. Maxfield
Publisher :
ISBN 13 :
Total Pages : 397 pages
Book Rating : 4.:/5 (397 download)
Download or read book Tax Reform Act written by Guy B. Maxfield and published by . This book was released on 1977 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : AICPA NLN
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Reform of the Estate and Gift Tax System written by AICPA NLN and published by . This book was released on 2001 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study was developed as a volunteer effort by the Estate Tax Repeal Task Force of the Trust, Estate, and Gift Tax Technical Resource Panel (TRP) and approved by the Tax Executive Committee of the Tax Division of the American Institute of Certified Public Accountants. The study first summarizes the current transfer tax system, next gives an overview of the arguments others have made both for and against the transfer tax, and finally describes a variety of possible modifications and alternatives. With respect to each modification or alternative, the AICPA analyzes the probable impacts on taxpayer behavior, complexity and compliance, liquidity, redistribution of wealth, tax and succession planning, revenue and transition issues, and discusses advantages, concerns, suggestions, and conclusions. Modifications to the current transfer tax system that are analyzed in the study include: - Increasing the applicable exclusion amount and changing its structure; - Altering tax rates and the tax rate structure; - Increasing targeted relief aimed at small businesses and farms; and - Extending and modifying liquidity relief provisions. In addition, the study evaluates four possible alternatives to the current transfer tax system including: - An immediate or phased-in repeal of the transfer tax, with or without a step-up in income tax basis to fair market value at the date of death; - A tax on appreciation at death; - A comprehensive income tax; and - An accessions tax. An appendix to the AICPA study on the results of their estate and gift tax survey is not included here, but can be obtained from the AICPA's Web site, AICPA.org.
Author : Louis Plutzer
Publisher :
ISBN 13 : 9780917126048
Total Pages : 177 pages
Book Rating : 4.1/5 (26 download)
Download or read book Estate & Gift Tax Provisions written by Louis Plutzer and published by . This book was released on 1977 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Claude W. Pettit College of Law
Publisher :
ISBN 13 :
Total Pages : 156 pages
Book Rating : 4.:/5 (368 download)
Download or read book Estate and Gift Tax Provisions and Tax Shelters Under the Tax Reform Act of 1976 written by Claude W. Pettit College of Law and published by . This book was released on 1976 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
