The Federal Gift Tax

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The Federal Estate Tax

Author : David Joulfaian
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.

Basis of Assets

Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Basis of Assets by : United States. Internal Revenue Service

Download or read book Basis of Assets written by United States. Internal Revenue Service and published by . This book was released on with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Estate and Gift Taxes

Author :
Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Federal Estate and Gift Taxes by :

Download or read book Federal Estate and Gift Taxes written by and published by . This book was released on 1989 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Estate and Gift Taxation in a Nutshell

Author : John K. McNulty
Publisher :
ISBN 13 :
Total Pages : 586 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Federal Estate and Gift Taxation in a Nutshell by : John K. McNulty

Download or read book Federal Estate and Gift Taxation in a Nutshell written by John K. McNulty and published by . This book was released on 1989 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.

The Federal Gift Tax

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

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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.

Rethinking Estate and Gift Taxation

Author : William G. Gale
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.

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

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:

The Federal Estate and Gift Taxes

Author : Richard B. Stephens
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 Taxes on Gratuitous Transfers Law and Planning

Author : Joseph M. Dodge
Publisher : Aspen Publishing
ISBN 13 : 1454860847
Total Pages : 817 pages
Book Rating : 4.4/5 (548 download)

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

Download or read book Federal Taxes on Gratuitous Transfers Law and Planning written by Joseph M. Dodge and published by Aspen Publishing. This book was released on 2023-01-31 with total page 817 pages. Available in PDF, EPUB and Kindle. Book excerpt: Federal Taxes on Gratuitous Transfers: Law and Planning, Second Edition is a sophisticated Estate & Gift Tax casebook with plenty of problems, nuance, and policy discussion. The purchase of this ebook edition does not entitle you to receive access to the Connected eBook on CasebookConnect. You will need to purchase a new print book to get access to the full experience including: lifetime access to the online ebook with highlight, annotation, and search capabilities, plus an outline tool and other helpful resources. This book deals primarily with the federal wealth transfer taxes, and with the federal income tax as it bears on gratuitous transfers. 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. The book includes relevant case law and references to statutes and regulations and has many explanations and problems to help students new to the field to find a way through this complicated material. The book is appropriate for both J.D. and LL.M. courses in Estate and Gift Tax. New to the 2nd Edition: All material up to date with current law and current exemption amounts (as of 2023) All new chapter on estate and gift tax issues for individuals who are noncitizens or nonresidents Income taxation of trusts and estates material moved to stand-alone chapter Raises issues of race, gender, sexual orientation, and other identity taxes, making it easier for students to connect doctrine and policy Discussion of policy debate around long-term and perpetual trusts Lists, illustrations and photographs provide engaging visual commentary Sidebars on relevant persons, places, and things provide interesting content, surprising those who think that tax is a dry and boring subject Professors and students will benefit from: Emphasis on text, statutes, and regulations, rather than cases. “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: Joseph M. Dodge and Wendy C. Gerzog are distinguished emeriti faculty. Bridget J. Crawford, Jennifer Bird-Pollan, and Victoria J. Haneman are all well-established in the field and are attuned to the needs of today’s students. Reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. More emphasis on valuation and use of FLPs than in other books; valuation is introduced early on and integrated with other material. 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

Interrelated Computations for Estate and Gift Taxes

Author : United States. Internal Revenue Service
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:

A Guide to Federal Estate and Gift Taxation

Author :
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis A Guide to Federal Estate and Gift Taxation by :

Download or read book A Guide to Federal Estate and Gift Taxation written by and published by . This book was released on 1963 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Estate and Gift Taxation

Author : Stephanie J. Willbanks
Publisher : West Academic Publishing
ISBN 13 :
Total Pages : 280 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Federal Estate and Gift Taxation by : Stephanie J. Willbanks

Download or read book Federal Estate and Gift Taxation written by Stephanie J. Willbanks and published by West Academic Publishing. This book was released on 2004 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

A Guide to Federal Estate and Gift Taxation

Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis A Guide to Federal Estate and Gift Taxation by : United States. Internal Revenue Service

Download or read book A Guide to Federal Estate and Gift Taxation written by United States. Internal Revenue Service and published by . This book was released on 1961 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

United States Code

Author : United States
Publisher :
ISBN 13 :
Total Pages : 1508 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis United States Code by : United States

Download or read book United States Code written by United States and published by . This book was released on 1952 with total page 1508 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Taxation of Income, Estates, and Gifts

Author : Boris I. Bittker
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 Taxes, Recommendations for Modifications in the System of Taxing Estates and Gifts

Author : Chamber of Commerce of the United States of America. Committee on Federal Finance
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Federal Estate and Gift Taxes, Recommendations for Modifications in the System of Taxing Estates and Gifts by : Chamber of Commerce of the United States of America. Committee on Federal Finance

Download or read book Federal Estate and Gift Taxes, Recommendations for Modifications in the System of Taxing Estates and Gifts written by Chamber of Commerce of the United States of America. Committee on Federal Finance and published by . This book was released on 1946 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Effects of the Federal Estate Tax on Farms and Small Businesses

Author : United States. Congressional Budget Office
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: