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Federal Wealth Transfer Taxation Cases and Materials

Federal Wealth Transfer Taxation  Cases and Materials Author Paul McDaniel
ISBN-10 1609300092
Release 2015-07-31
Pages 880
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This edition continues the comprehensive, yet flexible, presentation of prior editions. It explores technical and policy issues and is adaptable for use in a single course covering basic wealth transfer taxation or a sequence of such courses at either the J.D. level or LL.M. level. It includes approximately 300 problems, designed to help students master the material covered in each chapter. Within each section, the book moves from the straightforward to the more complex, empowering the professor to select the appropriate level of complexity for her course. It thoroughly integrates all changes in the law through May 1, 2015, including case law, legislation, regulations, rulings, and other administrative pronouncements.



Federal wealth transfer taxation

Federal wealth transfer taxation Author Stanley S. Surrey
ISBN-10 UCAL:B4160318
Release 1987-06
Pages 1125
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Federal wealth transfer taxation has been writing in one form or another for most of life. You can find so many inspiration from Federal wealth transfer taxation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Federal wealth transfer taxation book for free.



Federal Taxation of Property Transactions

Federal Taxation of Property Transactions Author David L. Cameron
ISBN-10 9780327176909
Release 2012-09-04
Pages 1016
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Two significant complications affect the taxation of property transactions. The first complication is the special treatment of capital gains and losses. The second complication arises from the time value of money. This book aims to provide students with an appreciation for these two significant complexities through the descriptive materials and problems presented. Chapter 1 introduces the concepts of basis and realization that are fundamental to the taxation of all transactions involving property. Chapter 2 follows with the effects of taxing gains and losses from capital assets differently from ordinary gains and losses. Chapter 3 deals with liabilities, which are essentially the opposite of assets or property, so that they can be considered negative property. Chapter 4 covers the rules applicable to the capitalization of costs incurred in the creation or acquisition of property and the recovery of those costs through a variety of expensing, amortization, and depreciation provisions. Chapter 5 covers non-recognition transactions (other than transfers involving partnerships, corporations or trusts) in which gain or loss is not recognized on disposition but is deferred through the mechanism of substituted basis. Chapter 6 deals with deferred compensation issues and other special problems arising in executive compensation arrangement using employer stock or stock options that reflect the lure of capital gain treatment. Chapter 7 covers the complexities that arise from the cliché that property is a bundle of rights, particularly when the ownership and long-term right to possession is divided under a lease or similar arrangement. Finally, Chapter 8 covers a number of special provisions that affect the deductibility of losses, including the wash sales rules, limitations on related party transactions, the at-risk and passive loss rules, and losses arising in certain leasing transactions. This eBook features links to Lexis Advance for further legal research options.



Federal Taxation of Wealth Transfers

Federal Taxation of Wealth Transfers Author Stephanie J. Willbanks
ISBN-10 9781454874713
Release 2015-11-12
Pages 600
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With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This casebook emphasizes problem solving, statutory construction, and policy-analysis skills, and is ideal for 2- or 3-credit courses in estate and gift taxation. The Fourth Edition has been updated to incorporate the 2012 American Taxpayer Relief Act provisions and the final portability regulations. It offers new case law, analyses and problems regarding private annuities, net gifts, and ascertainable standards. The text has been expanded to feature new cases, administrative rulings, and studies. Existing cases and text have been edited or deleted to highlight essential themes. The casebook is logically organized but its flexible organization accommodates reorganizing material to fit individual course structures, and could be used for a basic wealth transfer tax class or to complement either a wills and trust course or an estate planning course.



Catalog of Copyright Entries Third Series

Catalog of Copyright Entries  Third Series Author Library of Congress. Copyright Office
ISBN-10 STANFORD:36105119498413
Release 1979
Pages
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Catalog of Copyright Entries Third Series has been writing in one form or another for most of life. You can find so many inspiration from Catalog of Copyright Entries Third Series also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Catalog of Copyright Entries Third Series book for free.



Fundamentals of Federal Income Taxation

Fundamentals of Federal Income Taxation Author James Freeland
ISBN-10 163460315X
Release 2016-05
Pages 1197
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This title is a part of our CasebookPlusâ,,¢ offering as ISBN 9781634608886. Learn more at CasebookPlus.com. Adopted at over 100 schools, this casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated Eighteenth Edition retains the bookâe(tm)s long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the Protecting Americans from Tax Hikes Act of 2015 (Pub. L. 114-113). The new edition contains coverage of updated tax rates, the permanent extension of various tax provisions, final regulations on capitalization, the Ninth Circuitâe(tm)s opinion in Voss v. Commissioner, and IRS guidance on the tax rules for same-sex married couples. The Eighteenth Edition also features revised and reorganized coverage of: (1) the cost recovery system (including §§ 179 and 168(k)), (2) the cash and accrual methods of tax accounting, and (3) the tax treatment of original issue discount and the time value of money provisions. The Text is accompanied by an extensive Teachers' Manual containing answers to the problems, comments on cases not contained in the text, and suggestions on teaching the course.



Columbia law review

Columbia law review Author
ISBN-10 UCAL:B4906622
Release 1980
Pages
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Columbia law review has been writing in one form or another for most of life. You can find so many inspiration from Columbia law review also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Columbia law review book for free.



Law Books in Print

Law Books in Print Author Nicholas Triffin
ISBN-10 0878020284
Release 1987
Pages 493
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Law Books in Print has been writing in one form or another for most of life. You can find so many inspiration from Law Books in Print also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Law Books in Print book for free.



Federal Taxes on Gratuitous Transfers

Federal Taxes on Gratuitous Transfers Author Joseph M. Dodge
ISBN-10 9781454860426
Release 2014-12-09
Pages 600
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This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "Building block" organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students High-profile authorship in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. More emphasis on valuation and use of FLPs than in other books. Valuation is introduced early on and integrated with other material Integration of related income tax materials, including income taxation of estates and trusts Relation of tax doctrine to tax planning strategies Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems



Current Publications in Legal and Related Fields

Current Publications in Legal and Related Fields Author
ISBN-10 IND:30000080916723
Release 2001
Pages
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Current Publications in Legal and Related Fields has been writing in one form or another for most of life. You can find so many inspiration from Current Publications in Legal and Related Fields also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Current Publications in Legal and Related Fields book for free.



New England Economic Review

New England Economic Review Author
ISBN-10 STANFORD:36105005933077
Release 1988
Pages
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New England Economic Review has been writing in one form or another for most of life. You can find so many inspiration from New England Economic Review also informative, and entertaining. Click DOWNLOAD or Read Online button to get full New England Economic Review book for free.



Monographic Series

Monographic Series Author Library of Congress
ISBN-10 WISC:89126009398
Release
Pages
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Monographic Series has been writing in one form or another for most of life. You can find so many inspiration from Monographic Series also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Monographic Series book for free.



Subject Catalog

Subject Catalog Author Library of Congress
ISBN-10 WISC:89126009026
Release
Pages
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Subject Catalog has been writing in one form or another for most of life. You can find so many inspiration from Subject Catalog also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Subject Catalog book for free.



American Book Publishing Record

American Book Publishing Record Author
ISBN-10 UOM:39015058396683
Release 1985-01-01
Pages
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American Book Publishing Record has been writing in one form or another for most of life. You can find so many inspiration from American Book Publishing Record also informative, and entertaining. Click DOWNLOAD or Read Online button to get full American Book Publishing Record book for free.



Estate Planning

Estate Planning Author Wayne M. Gazur
ISBN-10 9781454869009
Release 2015-04-27
Pages 566
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This casebook introduces students to the principles of estate planning and challenges them to analyze simulated client scenarios. Featuring a case-study and problems approach in which the principles of estate planning are first introduced and then demonstrated through student analysis of short exercises and simulated client situations. A forms supplement on a CD is an additional tool for giving students practice with drafting exercises.



Selected Income Tax Sections Federal Transfer Taxes Code and Regulations

Selected Income Tax Sections  Federal Transfer Taxes  Code and Regulations Author Kevin Yamamoto
ISBN-10 168328772X
Release 2017-04-20
Pages
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This supplement is an invaluable single source for the code and regulations applying to federal transfer taxes, such as gift taxes and the generation-skipping transfer tax. It is a quick and easy, yet comprehensive, reference to the primary law, conveniently sized for carrying in a briefcase or backpack. The 2017 edition includes regulation changes up through March 15, 2017.



Principles of Wills Trusts and Estates

Principles of Wills  Trusts  and Estates Author William M. McGovern
ISBN-10 0314156178
Release 2005
Pages 512
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"This book is an abridged and slightly revised version of McGovern & Kurtz, Wills, trusts and estates including taxation and future interests (3d edition 2004)."--Page iii.