Estate And Gift Taxation

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Understanding Estate and Gift Taxation

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

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.

Rethinking Estate and Gift Taxation

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

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 Federal Estate Tax

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

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.

Federal Taxation of Income, Estates, and Gifts

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

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.

Effects of the Federal Estate Tax on Farms and Small Businesses

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Author : United States. Congressional Budget Office
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.:/5 (319 download)

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:

The Logic of the Transfer Taxes

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

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 Taxation of Trusts, Grantors, and Beneficiaries

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Author : John L. Peschel
Publisher : Warren Gorham & Lamont
ISBN 13 :
Total Pages : 228 pages
Book Rating : 4.:/5 (42 download)

Book Synopsis Federal Taxation of Trusts, Grantors, and Beneficiaries by : John L. Peschel

Download or read book Federal Taxation of Trusts, Grantors, and Beneficiaries written by John L. Peschel and published by Warren Gorham & Lamont. This book was released on 1989 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Estate Planning Law and Taxation

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

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

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

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.

The Federal Gift Tax

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

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.

Cases and Materials on Gratuitous Transfers

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Author : Elias Clark
Publisher :
ISBN 13 :
Total Pages : 1176 pages
Book Rating : 4.:/5 (41 download)

Book Synopsis Cases and Materials on Gratuitous Transfers by : Elias Clark

Download or read book Cases and Materials on Gratuitous Transfers written by Elias Clark and published by . This book was released on 1977 with total page 1176 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Wealth Transfer Taxes

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

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 and Taxation

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Author : John Bost
Publisher : Kendall/Hunt Publishing Company
ISBN 13 : 9781465295514
Total Pages : 0 pages
Book Rating : 4.2/5 (955 download)

Book Synopsis Estate Planning and Taxation by : John Bost

Download or read book Estate Planning and Taxation written by John Bost and published by Kendall/Hunt Publishing Company. This book was released on 2016-03 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed to be used in an academic program, Estate Planning and Taxation presents a concise, integrated overview, highlighting the essence of concepts without confusing the reader with every technical qualification and reference - a problem which has impaired the readability of many books in the field.

Estate Planning and Wealth Preservation

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

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:

Major estate and gift tax issues

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Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation
Publisher :
ISBN 13 :
Total Pages : 444 pages
Book Rating : 4.F/5 ( download)

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:

Federal Estate and Gift Taxation

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Author : Richard B. Stephens
Publisher :
ISBN 13 :
Total Pages : 532 pages
Book Rating : 4.:/5 (42 download)

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 1996 with total page 532 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.

A Guide to Federal Estate and Gift Taxation

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

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 1975 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: