Federal Estate and Gift Taxation

Federal Estate and Gift Taxation
ISBN-10
0314199705
ISBN-13
9780314199706
Series
Federal Estate and Gift Taxation
Category
Law
Pages
656
Language
English
Published
2011
Publisher
West Academic Publishing
Authors
Boris I. Bittker, Elias Clark, Grayson M. P. McCouch

Description

The Tenth 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, 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, as well as judicial decisions concerning defined value formula gifts, transfers with retained life estates, and family limited partnerships.

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