Federal Estate and Gift Taxation / Edition 11

by Boris Bittker, Elias Clark, Grayson McCouch

Overview

The Eleventh Edition continues to provide an engaging and insightful introduction to the federal estate, gift, and generation-skipping transfer taxes, placing leading cases in historical context and exploring their practical significance and policy implications. It reflects statutory changes in rates and exemptions under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 and the American Taxpayer Relief Act of 2012, including the introduction of "portability" of the unified credit between spouses. The new edition also addresses recent amendments to estate tax regulations concerning the deductibility of claims and administration expenses and alternate valuation date, as well as judicial decisions concerning defined value formula gifts, transfers with retained life estates, and family limited partnerships.

Product Details

ISBN-13:	9781634595995
Publisher:	West Academic
Publication date:	09/29/2015
Series:	American Casebook Series
Edition description:	Older Edition
Pages:	731
Product dimensions:	7.50(w) x 9.70(h) x 1.20(d)