Federal Taxation of Wealth Transfers: Cases and Problems [Connected eBook] (Aspen Casebook Series)

Stephanie J. Willbanks; Alyssa DiRusso

ISBN 10: 1543804608 / ISBN 13: 9781543804607

Published by Aspen Publishing, 2024

About this Item

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Bibliographic Details

• Title: Federal Taxation of Wealth Transfers: Cases and Problems [Connected eBook] (Aspen Casebook Series)
• Publisher: Aspen Publishing
• Publication Date: 2024
• Language: English
• ISBN 10: 1543804608
• ISBN 13: 9781543804607
• Binding: hardcover
• Edition: 5th Edition.
• Condition: New

About this title

Synopsis

Buy a new version of this textbook and receive access to the Connected eBook on Casebook Connect, including lifetime access to the online ebook with highlight, annotation, and search capabilities. Access also includes an outline tool and other helpful resources. Connected eBooks provide what you need most to be successful in your law school classes.

With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This casebook emphasizes problem solving, statutory construction, and policy-analysis skills, and is ideal for 2- or 3-credit courses in estate and gift taxation. The text has been expanded to feature new cases, administrative rulings, and studies. Existing cases and text have been edited or deleted to highlight essential themes. The casebook is logically organized but its flexible organization accommodates reorganizing material to fit individual course structures, and could be used for a basic wealth transfer tax class or to complement an estate planning course.

New to the 5th Edition:

• Alyssa A. DiRusso joins as a co-author, bringing her background in high-net-worth practice and in-house fiduciary administration to broaden the book’s perspective.
• A new introduction to gratuitous transfers in Chapter 1.
• More detailed analysis of defined value clauses in Chapter 3.
• A new section on taxation of nonprofit organizations in Chapter 14.
• New cases throughout the book.
• Updated values and computations.

Professors and students will benefit from:

• Organization – the book is organized by the three different transfer taxes and by IRC section.
• Flexibility – the text, cases, and problems allow a focus on statutory construction, planning, or policy.
• Focus on basics – the book is adaptable to a two- or three-credit transfer tax course, to supplement an estate planning course, or for an LLM course.
• Detailed textual explanations with references to current cases and administrative rulings—but they also provide historical context and development.
• Problems that focus on discrete issues to build a solid foundation.
• Edited cases that focus on fundamentals.