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The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers (American Casebook Series)

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The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers (American Casebook Series) image
ISBN-10:

1640204970

ISBN-13:

9781640204973

Author(s): Cunningham, Laura; Cunningham, Noël
Edition: 1
Released: Dec 06, 2017
Publisher: West Academic Publishing
Format: Paperback, 218 pages
Related ISBN: 9781647081133
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Description:

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.

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