Federal taxes on gratuitous transfers : law and planning
Joseph M. Dodge (Professor Emeritus, Florida State University College of Law), Wendy C. Gerzog (Professor Emerita, University of Baltimore School of Law), Bridget J. Crawford (University Distinguished Professor, Elisabeth Haub School of Law at Pace University), Jennifer Bird-Pollan (Associate Dean of Academic Affairs & Judge William T. Lafferty Professor of Law, University of Kentucky Rosenberg College of Law), Victoria J. Haneman (Frank J. Kellegher Professor of Trusts & Estates, Creighton University School of Law)
| Year of publication: |
[2023] ; Second edition
|
|---|---|
| Authors: | Dodge, Joseph M. ; Gerzog, Wendy C. ; Crawford, Bridget J. ; Bird-Pollan, Jennifer ; Haneman, Victoria J. |
| Publisher: |
Frederick, MD : Aspen Publishing |
| Subject: | Erbschaftsteuer | Inheritance tax | Vermögensteuer | Wealth tax | Einkommensteuer | Income tax | Steuerplanung | Tax planning | USA | United States |
| Description of contents: |
"A textbook on federal taxation of gratuitous transfers for law students."
Table of Contents [gbv.de]
|
| Extent: | xxix, 644 Seiten Illustrationen |
|---|---|
| Series: | |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Gesetz ; Law |
| Language: | English |
| Notes: | Includes bibliographical references and index Setting the stage : the basics of gratuitous transfers -- Overview of the federal transfer taxes -- Gift tax basics -- The basic estate -- Nonprobate transfers -- Marital transfers -- Long-term trusts -- Gifts with retained interests and powers -- Advanced valuation issues -- International tax planning : wealth transfer tax considerations for non-citizens -- The income taxation of trusts and estates. |
| ISBN: | 978-1-4548-5801-0 ; 1-4548-5801-X ; 978-1-4548-6084-6 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013540316