Coverart for item
The Resource Federal estate and gift taxation in a nutshell, John K. McNulty, Roger J. Traynor Professor of Law, Emeritus, University of California, Berkeley; Grayson M.P. McCouch, Gerald Sohn Professor of Law, University of Florida

Federal estate and gift taxation in a nutshell, John K. McNulty, Roger J. Traynor Professor of Law, Emeritus, University of California, Berkeley; Grayson M.P. McCouch, Gerald Sohn Professor of Law, University of Florida

Label
Federal estate and gift taxation in a nutshell
Title
Federal estate and gift taxation in a nutshell
Statement of responsibility
John K. McNulty, Roger J. Traynor Professor of Law, Emeritus, University of California, Berkeley; Grayson M.P. McCouch, Gerald Sohn Professor of Law, University of Florida
Title variation
Federal estate and gift taxation
Creator
Contributor
Author
Subject
Language
eng
Member of
Has edition
Cataloging source
LMUDL
http://library.link/vocab/creatorName
McNulty, John K
Index
index present
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorName
McCouch, Grayson M. P.
Series statement
West nutshell series
http://library.link/vocab/subjectName
  • Inheritance and transfer tax
  • Gifts
  • Gifts
  • Inheritance and transfer tax
  • United States
Label
Federal estate and gift taxation in a nutshell, John K. McNulty, Roger J. Traynor Professor of Law, Emeritus, University of California, Berkeley; Grayson M.P. McCouch, Gerald Sohn Professor of Law, University of Florida
Instantiates
Publication
Note
Includes index
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
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 -- Annuities and employee death benefits : estate tax and gift tax -- Powers of appointment : estate 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
19 cm.
Edition
Eighth edition.
Extent
xxxvi, 505 pages
Isbn
9781634595803
Isbn Type
(pbk.)
Lccn
2016296054
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
System control number
(OCoLC)927674466
Label
Federal estate and gift taxation in a nutshell, John K. McNulty, Roger J. Traynor Professor of Law, Emeritus, University of California, Berkeley; Grayson M.P. McCouch, Gerald Sohn Professor of Law, University of Florida
Publication
Note
Includes index
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
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 -- Annuities and employee death benefits : estate tax and gift tax -- Powers of appointment : estate 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
19 cm.
Edition
Eighth edition.
Extent
xxxvi, 505 pages
Isbn
9781634595803
Isbn Type
(pbk.)
Lccn
2016296054
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
System control number
(OCoLC)927674466

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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