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Author Willbanks, Stephanie J

Title Federal taxation of wealth transfers : cases and problems / Stephanie J. Willbanks, Professor of Law, Vermont Law School

Edition Third Edition
Publisher New York : Wolters Kluwer Law & Business, [2012]
 Reserve  KF6584 .W55 2012    AVAILABLE
Call # KF6584 .W55 2012
Description xx, 558 pages ; 26 cm
Series Aspen casebook series
Aspen casebook series
Bibliog. Includes bibliographical references and index
Contents Part I. Overview of federal taxation of the transfer of wealth -- Introduction to the federal transfer tax system -- Income taxation of the transfer of wealth -- Valuation -- The definition of a gift -- Completion -- The annual exclusion -- Property owned at death -- Joint ownership -- Retained interests -- Annuities and employee death benefits -- Powers of appointment -- Life insurance -- Expenses, claims, debts, taxes, and losses -- Transfers to charity -- Transfers to the surviving spouse -- Credits and calculation of the gift and estate taxes -- The generation-skipping transfer tax
Notes Red Black
Subject Inheritance and transfer tax -- Law and legislation -- United States
Gifts -- Taxation -- Law and legislation -- United States
Genre Casebooks.
ISBN 9781454810148 (hbk. : alk. paper)
1454810149 (hbk. : alk. paper)
9781454810155 (pbk. ; teacher's manual)
1454810157 (pbk. ; teacher's manual)


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