Black Letter Outlines are designed to help a law student recognize and understand the basic principles and issues of law covered in a law school course. Black Letter Outlines can be used both as a study aid when preparing for classes and as a review of the subject matter when studying for an examination. Each Black Letter Outline is written by experienced law school professors who are recognized national authorities in their subject area.
Federal Wealth Transfer Taxation: Cases and Materials
New cases throughout the book. Updated values and computations. Professors and students will benefit from: Organization – the book is organized by the three different transfer taxes and by IRC section.
Federal Wealth Transfer Taxation: Cases and Materials
This book deals primarily with the federal wealth transfer taxes, and with the federal income tax as it bears on gratuitous transfers.
"Casebook for the 2- or 3-credit course in estate and gift taxation for students taking the 2- or 3-credit course in estate and gift taxation"--
Once the tax base is determined, the next step is to decide on a rate of tax. ... That decreased to 35 percent in the 2010 Tax Act and then increased to 40 percent in the 2012 Tax Act. Prior to the 2001 Tax Act, all states imposed some ...
This book is the successor to Kahn, Waggoner, and Pennell's Federal Taxation of Gifts, Trusts and Estates, 3rd Edition. Professor Pennell has completely updated this time-honored treatment of the wealth...
The Sixth Edition continues the comprehensive, yet flexible, presentation of prior editions.
This book is the successor to Kahn, Waggoner, and Pennell's Federal Taxation of Gifts, Trusts and Estates, 3rd Edition.
This anthology is designed to be used both as a source of supplemental readings in the estate and gift tax course and as a primary text in tax policy seminars....