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Federal Estate and Gift Taxation

Federal Estate and Gift Taxation - 9th edition

ISBN13: 978-0314161260

Cover of Federal Estate and Gift Taxation 9TH 05 (ISBN 978-0314161260)
ISBN13: 978-0314161260
ISBN10: 0314161260
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Edition/Copyright: 9TH 05
Publisher: West Publishing Co. (College)
Published: 2005
International: No

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Federal Estate and Gift Taxation - 9TH 05 edition

ISBN13: 978-0314161260

Grayson McCouch

ISBN13: 978-0314161260
ISBN10: 0314161260
Cover type:
Edition/Copyright: 9TH 05
Publisher: West Publishing Co. (College)

Published: 2005
International: No
Summary

The Ninth Edition continues to provide an engaging and insightful introduction to the federal estate, gift and generation-skipping transfer taxes, placing leading cases in historical context, and exploring their practical significance and policy implications. The new edition takes account of recent statutory changes (including the scheduled phaseout of the taxes under the 2001 Act) as well as judicial and administrative rulings concerning family limited partnerships, annual exclusion gifts, contingent liabilities, restrictive agreements, and valuation discounts.

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