Book Description
The IRS regulation system is a compilation of all tax regulations issued by the Service, except those relating to alcohol, tobacco, firearms and tax conventions.
Author : United States. Internal Revenue Service
Publisher :
Page : 16 pages
File Size : 45,23 MB
Release : 1978
Category : Inheritance and transfer tax
ISBN :
The IRS regulation system is a compilation of all tax regulations issued by the Service, except those relating to alcohol, tobacco, firearms and tax conventions.
Author : Richard B. Stephens
Publisher :
Page : 490 pages
File Size : 24,17 MB
Release : 1959
Category : Gifts
ISBN :
Author : Tax Law Editors Cch
Publisher :
Page : 0 pages
File Size : 16,29 MB
Release : 2019-04-15
Category : Business & Economics
ISBN : 9780808048091
CCH's Federal Estate & Gift Taxes: Code and Regulations is an indispensable single-source compilation of the estate and gift tax law. It provides the following:- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.This helpful reference features a reader-friendly format, with an expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability.
Author : CCH Incorporated
Publisher : CCH
Page : 1632 pages
File Size : 34,42 MB
Release : 2008-04
Category : Business & Economics
ISBN : 9780808018537
Author : CCH Tax Law Editors
Publisher : CCH
Page : 586 pages
File Size : 43,14 MB
Release : 2007-12
Category : Business & Economics
ISBN : 9780808017714
CCH's U.S. Master Estate and Gift Tax Guide is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.
Author : Joseph M. Dodge
Publisher : Aspen Publishing
Page : 679 pages
File Size : 27,85 MB
Release : 2014-12-09
Category : Law
ISBN : 1454860421
This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "Building block" organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students High-profile authorship in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. More emphasis on valuation and use of FLPs than in other books. Valuation is introduced early on and integrated with other material Integration of related income tax materials, including income taxation of estates and trusts Relation of tax doctrine to tax planning strategies Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems
Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation
Publisher :
Page : 444 pages
File Size : 45,15 MB
Release : 1981
Category : Gifts
ISBN :
Author : Brant J. Hellwig
Publisher : Carolina Academic Press LLC
Page : 0 pages
File Size : 16,5 MB
Release : 2019
Category : Gifts
ISBN : 9781531012182
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.
Author :
Publisher :
Page : 700 pages
File Size : 34,23 MB
Release : 1977
Category :
ISBN :
Author : Tax Law Editors Cch
Publisher :
Page : 0 pages
File Size : 31,75 MB
Release : 2017-04-19
Category : Business & Economics
ISBN : 9780808045878
CCH's Federal Estate & Gift Taxes: Code and Regulations is an indispensable single-source compilation of the estate and gift tax law. It provides the following:- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.This helpful reference features a reader-friendly format, with an expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. To help facilitate users' research: - All Final, Temporary and Proposed Regulations are presented in Code section order rather than categorized by type (estate, gift, etc.).- The Code, Regulations, and Index sections are identified by special bleeder cuts so that users can quickly and easily identify these sections.Parallel arrangement by Code section ensures efficient research and a Table of Contents provides easy location of the contents by subject. This reference's portable one-volume presentation with expanded page size and larger type fonts for enhanced readability makes it a handy alternative to the unabridged multi-volume IRC and Regs. Reflects statutory and regulatory developments through March 2017.