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

Cunningham, Laura; Cunningham, Noel

ISBN 10: 1647081130 / ISBN 13: 9781647081133

Published by West Academic Publishing, 2020

About this Item

Book shows noticeable wear from use. May include writing, highlighting, or other markings, but not excessive. Cover or edges may have visible wear. The book remains complete and fully readable.

Seller Inventory # CTXV.1647081130.A

Bibliographic Details

• Title: The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers (American Casebook Series)
• Publisher: West Academic Publishing
• Publication Date: 2020
• Language: English
• ISBN 10: 1647081130
• ISBN 13: 9781647081133
• Binding: Soft cover
• Edition: 2nd Edition
• Condition: acceptable

About this title

Synopsis

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. The Second Edition incorporates changes to the law made by the Tax Cuts and Jobs Act of 2017.