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Wills, Trust, and Estate Planning: Law and Taxation : Cases and Materials (American Casebook Series)

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Wills, Trust, and Estate Planning: Law and Taxation : Cases and Materials (American Casebook Series) image
ISBN-10:

0314370382

ISBN-13:

9780314370389

Author(s): Dodge, Joseph M.
Released: Jan 01, 1988
Publisher: West Group
Format: Hardcover, 665 pages
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Description:

As the book progresses, the purely doctrinal aspects recede and planning considerations emerge. The introduction reviews Property and Income Tax and contains "anticipatory" materials laying out policy and law practice issues. Part One is a basic course in the federal transfer tax system. Part Two is a survey of the law pertaining to transfers occurring at death, the law of inheritance, wills, estate administration, and the income taxation of estates. Part Three covers non-probate transfers such as joint tenancies, annuities, employee death benefits, life insurance, and trusts, and delves into private annuities, insurance trusts, and sales of remainder interests in closely held businesses.

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