The Logic Of The Transfer Taxes

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The Logic of the Transfer Taxes

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

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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.

Federal Wealth Transfer Taxes

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

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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.

Governing and Ruling

Author : Changdong Zhang
Publisher : University of Michigan Press
ISBN 13 : 0472055011
Total Pages : 350 pages
Book Rating : 4.4/5 (72 download)

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Book Synopsis Governing and Ruling by : Changdong Zhang

Download or read book Governing and Ruling written by Changdong Zhang and published by University of Michigan Press. This book was released on 2021-10-27 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studies how the Chinese Communist Party uses and reforms its taxation institution to promote economic growth and governance quality while limits the emerging capitalists' political demand

Federal Wealth Transfer Taxation

Author : Stanley S. Surrey
Publisher :
ISBN 13 :
Total Pages : 1260 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Federal Wealth Transfer Taxation by : Stanley S. Surrey

Download or read book Federal Wealth Transfer Taxation written by Stanley S. Surrey and published by . This book was released on 1977 with total page 1260 pages. Available in PDF, EPUB and Kindle. Book excerpt: A revision of the former Warren and Surrey, Federal estate and gift taxation.

Global Tax Fairness

Author : Thomas Pogge
Publisher : Oxford University Press
ISBN 13 : 019103861X
Total Pages : 384 pages
Book Rating : 4.1/5 (91 download)

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Book Synopsis Global Tax Fairness by : Thomas Pogge

Download or read book Global Tax Fairness written by Thomas Pogge and published by Oxford University Press. This book was released on 2016-02-04 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.

Federal Taxation of Wealth Transfers

Author : Jerry Washington
Publisher : Nova Science Publishers
ISBN 13 : 9781634829915
Total Pages : 0 pages
Book Rating : 4.8/5 (299 download)

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Book Synopsis Federal Taxation of Wealth Transfers by : Jerry Washington

Download or read book Federal Taxation of Wealth Transfers written by Jerry Washington and published by Nova Science Publishers. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes as they apply to transfers in 2014. It provides basic principles regarding the computation of these three transfer taxes. It also provides a history, description, and analysis of the Federal estate, gift, and generation-skipping transfer taxes (also referred to as the "wealth transfer taxes"), as well as a description of selected reform proposals.

Business Valuation and Federal Taxes

Author : David Laro
Publisher : John Wiley & Sons
ISBN 13 : 0470601620
Total Pages : 532 pages
Book Rating : 4.4/5 (76 download)

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Book Synopsis Business Valuation and Federal Taxes by : David Laro

Download or read book Business Valuation and Federal Taxes written by David Laro and published by John Wiley & Sons. This book was released on 2011-05-03 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business Valuation and Federal Taxes Procedure, Law, and Perspective SECOND EDITION Combining the expert knowledge of Senior Judge David Laro and Shannon Pratt, Business Valuation and Federal Taxes, Second Edition presents the authors' decades of experience, with advice on everything practitioners need to know about the relationship between federal taxes and valuation, and specifically valuations relating to business interests. This reference features indepth examinations of numerous topics that are particularly important to practitioners and explores a broad understanding of the basic knowledge needed to appreciate business valuation. Valuators, CPAs consulting on valuations, attorneys, corporate development officers, and intermediaries on business valuation will benefit from insightful discussions on topics ranging from general definitions to valuing complex business interests, as well as new discussions of: Personal versus enterprise goodwill New materials on transfer pricing and customs valuations and how recent markets have affected both the income and market approaches Coverage of FAS 157 and the many changes to penalties and sanctions affecting both taxpayers and appraisers Several important new court cases Coverage is also included on standards of business valuation, IRS positions, burden of proof in valuation controversies, questions to ask business valuation experts, economic and industry analysis, and tax-affecting passthrough entities. Complete with a full overview of the laws, procedures, and approaches related to business valuation, this invaluable reference is a wellspring of vital information on valuation approaches, techniques, finance-related issues, burden of proof, standards, choice of entity, and much more.

Federal Wealth Transfer Taxation

Author :
Publisher : West Academic Publishing
ISBN 13 : 9781634606042
Total Pages : 1088 pages
Book Rating : 4.6/5 (6 download)

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Book Synopsis Federal Wealth Transfer Taxation by :

Download or read book Federal Wealth Transfer Taxation written by and published by West Academic Publishing. This book was released on 2003-04-16 with total page 1088 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the successor to Kahn, Waggoner, and Pennell's Federal Taxation of Gifts, Trusts and Estates, 3rd Edition. Professor Pennell has completely updated this time-honored treatment of the wealth transfer taxes to incorporate all major developments, specifically including EGTRRA 2001 and the possibility of phase-in repeal of the estate and generation-skipping transfer taxes. He has also restructured this classic casebook to make it even easier to use. Users of prior editions will find all their familiar text has been retained and upgraded, but the order has been revised to embrace a more traditional approach to the Code. The new edition addresses all of the estate tax inclusion rules, then the estate tax deductions and calculation rules, before confronting the gift tax, then §§2701 through 2704, and finally the generation-skipping transfer tax . The new edition also has been streamlined by removing the chapters on the income taxation of trusts, estates, grantors, and b

The Logic of Tax

Author : Joseph M. Dodge
Publisher : West Publishing Company
ISBN 13 :
Total Pages : 410 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis The Logic of Tax by : Joseph M. Dodge

Download or read book The Logic of Tax written by Joseph M. Dodge and published by West Publishing Company. This book was released on 1989 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Transfer Tax Consequences of Estate Freezes

Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Federal Transfer Tax Consequences of Estate Freezes by : United States. Congress. House. Committee on Ways and Means

Download or read book Federal Transfer Tax Consequences of Estate Freezes written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1990 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Transfer Taxes

Author : Kevin M. Yamamoto
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (139 download)

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Book Synopsis Federal Transfer Taxes by : Kevin M. Yamamoto

Download or read book Federal Transfer Taxes written by Kevin M. Yamamoto and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Equity and the Taxation of Wealth Transfers

Author : Eugene Steuerle
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis Equity and the Taxation of Wealth Transfers by : Eugene Steuerle

Download or read book Equity and the Taxation of Wealth Transfers written by Eugene Steuerle and published by . This book was released on 1980 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Understanding Estate and Gift Taxation

Author : Brant J. Hellwig
Publisher :
ISBN 13 : 9781531026448
Total Pages : 0 pages
Book Rating : 4.0/5 (264 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 . This book was released on 2024 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. The new third edition 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 would also be useful to accountants who practice in these areas.

Present Law and Proposals Relating to Federal Transfer Tax Consequences of Estates Freezes

Author :
Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Present Law and Proposals Relating to Federal Transfer Tax Consequences of Estates Freezes by :

Download or read book Present Law and Proposals Relating to Federal Transfer Tax Consequences of Estates Freezes written by and published by . This book was released on 1990 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Transfer Taxes

Author : United States
Publisher :
ISBN 13 : 9781587784088
Total Pages : 1341 pages
Book Rating : 4.7/5 (84 download)

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Book Synopsis Federal Transfer Taxes by : United States

Download or read book Federal Transfer Taxes written by United States and published by . This book was released on 2003 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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.

The Theory of Taxation and Public Economics

Author : Louis Kaplow
Publisher : Princeton University Press
ISBN 13 : 069114821X
Total Pages : 494 pages
Book Rating : 4.6/5 (911 download)

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Book Synopsis The Theory of Taxation and Public Economics by : Louis Kaplow

Download or read book The Theory of Taxation and Public Economics written by Louis Kaplow and published by Princeton University Press. This book was released on 2010-12-05 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come. Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments. Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross-fertilization and yields solutions to previously intractable problems.