The Resource Federal estate and gift taxation in a nutshell, John K. McNulty, Grayson M.P. McCouch

Federal estate and gift taxation in a nutshell, John K. McNulty, Grayson M.P. McCouch

Label
Federal estate and gift taxation in a nutshell
Title
Federal estate and gift taxation in a nutshell
Statement of responsibility
John K. McNulty, Grayson M.P. McCouch
Creator
Contributor
Author
Subject
Genre
Language
eng
Member of
Has edition
Cataloging source
NjRocCCS
http://library.link/vocab/creatorName
McNulty, John K
Index
index present
LC call number
KF6572
LC item number
.M36 2020
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
McCouch, Grayson M. P.
Series statement
  • Nutshell series
  • Study aids
http://library.link/vocab/subjectName
  • Inheritance and transfer tax
  • Gifts
Target audience
specialized
Label
Federal estate and gift taxation in a nutshell, John K. McNulty, Grayson M.P. McCouch
Instantiates
Publication
Distribution
Note
  • Includes index
  • ©2019 Cassidy Cataloguing Services, Inc
Carrier category
online resource
Carrier MARC source
rdacarrier
Content category
text
Content type MARC source
rdacontent
Contents
Introduction -- The federal estate, gift, and generation-skipping transfer tax laws in outline -- The estate and gift taxes applied to transfers at death and during life -- Donative intent and consideration -- Transfers during life: application of the estate and gift taxes -- Jointly owned property and community property -- Life insurance: estate tax and gift tax -- Annuitites and employee death benefits: estate tax and gift tax -- Powers of appointment: estate tax and gift tax consequences -- Inclusion and valuation -- Exemptions and exclusions: gift tax (gifts of future interests and gifts to minors) -- Deductions: estate and gift tax -- The marital deduction and split gifts -- Credits against the estate and gift taxes: liability and payment of the taxes -- A few fundamentals of estate planning -- Reform proposals and fundamental alternatives to present transfer tax systems
Dimensions
unknown
Edition
Ninth edition
Extent
1 online resource (xl, 495 pages)
Form of item
online
Governing access note
Full text available with subscription to Study Aids package
Media category
computer
Media MARC source
rdamedia
Specific material designation
remote
Label
Federal estate and gift taxation in a nutshell, John K. McNulty, Grayson M.P. McCouch
Publication
Distribution
Note
  • Includes index
  • ©2019 Cassidy Cataloguing Services, Inc
Carrier category
online resource
Carrier MARC source
rdacarrier
Content category
text
Content type MARC source
rdacontent
Contents
Introduction -- The federal estate, gift, and generation-skipping transfer tax laws in outline -- The estate and gift taxes applied to transfers at death and during life -- Donative intent and consideration -- Transfers during life: application of the estate and gift taxes -- Jointly owned property and community property -- Life insurance: estate tax and gift tax -- Annuitites and employee death benefits: estate tax and gift tax -- Powers of appointment: estate tax and gift tax consequences -- Inclusion and valuation -- Exemptions and exclusions: gift tax (gifts of future interests and gifts to minors) -- Deductions: estate and gift tax -- The marital deduction and split gifts -- Credits against the estate and gift taxes: liability and payment of the taxes -- A few fundamentals of estate planning -- Reform proposals and fundamental alternatives to present transfer tax systems
Dimensions
unknown
Edition
Ninth edition
Extent
1 online resource (xl, 495 pages)
Form of item
online
Governing access note
Full text available with subscription to Study Aids package
Media category
computer
Media MARC source
rdamedia
Specific material designation
remote

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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