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Federal Estate and Gift Taxation - 9th edition

Federal Estate and Gift Taxation (ISBN10: 0314161260; ISBN13: 9780314161260)
ISBN13: 978-0314161260
ISBN10: 0314161260

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.
...show more
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. ...show less

Edition/Copyright: 9TH 05
Cover:
Publisher: West Publishing Co. (College)
Year Published: 2005
International: No



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