This Second Edition of Estate and Gift Taxation provides materials for a course on the U.S. transfer tax system, as it exists following enactment of the American Taxpayer Relief Act of 2012. Like other books in the Graduate Tax Series, this text is intended to serve as a complement to the study of the Internal Revenue Code and Regulations. Each of the 26 chapters contains an overview of the subject that is structured around an assignment to these primary authorities. Critical passages of important cases or rulings generally are limited to excerpts in the overview, and edited opinions of seminal decisions appear on only a handful of occasions. Each chapter closes with a series of complex, practice-oriented problems that require students to spot and resolve issues in the context of realistic hypotheticals that could be encountered in an estate planning practice.

Estate and Gift Taxation (Graduate Tax Series)

Hellwig, Brant

Danforth, Robert

Tax Law

Carolina Academic Press

Understanding Estate and Gift Taxation is new to the LexisNexis Understanding Series. This book 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, for example, the computation of estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; the estate and gift tax implications of transfers with retained powers or interests; etc. 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.

Understanding Estate and Gift Taxation (Understanding Series)

Reference

Estate and Gift Taxation, now in its third edition, provides teaching materials for a course on the U.S. transfer tax system as it exists following enactment of the Tax Cuts and Jobs Act of 2017. The text opens with an overview of the federal transfer tax regime, one intended to introduce students to the basic structures of the estate tax, gift tax, and generation-skipping transfer (GST) tax. After this introduction, the text proceeds to examine the estate tax and gift tax bases primarily in a context-specific (e.g., life insurance, retained-interest transfers, marital transfers) manner, and the majority of the text is devoted to these topics. The text then transitions to a discussion of the GST tax base and allocation of the GST tax exemption, followed by a discussion of the special valuation rules under Chapter 14 (apart from § 2702, which is addressed earlier in the context of retained-interest transfers). The text closes with a chapter devoted to the application of the U.S. transfer tax regime in the international setting. The text differs considerably from the traditional casebook format. Critical passages of important cases or rulings generally are limited to excerpts in the overview, and edited opinions of seminal decisions appear on only a handful of occasions. Each chapter closes with a set of sophisticated, practice-oriented problems that require students to spot and resolve issues that would be encountered in an estate planning practice. The text is structured through 26 discrete chapters, and the chapter headings supply a reasonable course syllabus. While some of the longer or more complicated chapters may require two class sessions, most chapters are intended to be covered in a single class. In addition to incorporating the most recent legislative developments, the third edition discusses the major cases and rulings that have been decided since publication of the second edition.

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.

Law Practice

Estate and Gift Taxation

The Eleventh Edition of this widely used casebook continues its long tradition of teaching the “fundamentals” of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich and well edited mix of original source materials to accompany the Code and regulations. This extensive revision discusses all significant developments since the last edition, including relevant provisions of the 2017 tax legislation known as the Tax Cuts and Jobs Act. Highlights of new material covered in the Eleventh Edition are: 
<ul>
<li>The deduction under § 199A for 20% of qualified business income from a pass-through entity. The discussion incorporates the final regulations, and includes a new problem set.</li>
<li>The impact on choice of entity of the 21% corporate income tax rate, lower individual income tax rates, the 20% deduction for qualified business income, and other tax and business planning considerations.</li>
<li>The three-year long-term holding period required by § 1061 for capital gains allocable to service partners with carried interests.</li>
<li>Final, temporary and proposed regulations on partnership liabilities and the special treatment of bottom dollar payment obligations.</li>
<li>New limitations in § 461(l) on excess business losses.</li>
<li>Technical changes to Subchapter K, including the expanded definition of “substantial built-in loss” under § 743(b) and repeal of the technical termination rule in § 708.</li>
<li>S corporation developments, including the requirement to pay reasonable compensation to shareholder-employees for purposes of the § 199A qualified business income deduction.</li>
</ul>

Fundamentals of Partnership Taxation (University Casebook Series)

Lathrope,Daniel

Schwarz,Stephen

Foundation Press

Offered as an alternative to the authors’ widely used separate texts on corporate and partnership tax, the Seventh Edition of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the “fundamentals” of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, selective discussion of tax policy issues, and a rich mix of original source materials to accompany the Code and regulations. This extensive revision discusses all major developments since the last edition, emphasizing significant provisions of the 2017 tax legislation known as the Tax Cuts and Jobs Act. Highlights of new material covered in the Seventh Edition are: 
<ul>
<li>The deduction under § 199A for 20% of qualified business income from a pass-through entity. The discussion incorporates the final regulations and includes new problems.</li>
<li>The impact on choice of entity of the 21% corporate income tax rate, lower individual rates, the 20% deduction for qualified business income, and other tax and business planning considerations.</li>
<li>The new three-year long-term holding period required for capital gains allocable to service partners with carried interests in certain investment partnerships.</li>
<li>A revised discussion of corporate capital structure to reflect the changed stakes resulting from the reduction of the corporate income tax rate and the new § 163(j) limitation on the deduction of business interest.</li>
<li>New limitations on the deduction of excess business losses.</li>
<li>Other technical changes to Subchapters K and C and regulatory developments affecting partnership liabilities and corporate divisions.</li>
<li>S corporation developments, including the requirement to pay reasonable compensation to shareholder-employees for purposes of the § 199A qualified business income deduction.</li>
</ul>

Fundamentals of Business Enterprise Taxation (University Casebook Series)

This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in partnership or pass-through entity taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting partnerships, limited liability companies, and S corporations and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.

Black Letter Outline on Partnership Taxation (Black Letter Outlines)

West Academic Publishing

See the best price to sell, buy, or rent books by Hellwig, Brant. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Hellwig, Brant

See the best price to sell, buy, or rent books by Hellwig, Brant. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Estate and Gift Taxation (Graduate Tax Series)

Understanding Estate and Gift Taxation (Understanding Series)

Estate and Gift Taxation (Graduate Tax Series)

Understanding Estate and Gift Taxation (Understanding Series)

Estate and Gift Taxation

Understanding Estate and Gift Taxation (Understanding Series)

Estate and Gift Taxation

Fundamentals of Partnership Taxation (University Casebook Series)

Fundamentals of Business Enterprise Taxation (University Casebook Series)

Black Letter Outline on Partnership Taxation (Black Letter Outlines)