This Second Edition of Estate and Gift Taxation provides materials for a course on the U.S. transfer tax system, as it exists following enactment of the American Taxpayer Relief Act of 2012.
This first edition of Estate and Gift Taxation, a new addition to the LexisNexis Graduate Tax Series, fully incorporates the new exemption levels, marginal rates, and unified credit portability rules in the Tax Relief, Unemployment ...
View or download the 2018 Supplement at this link. View the authors' Summary of Proposed Regulations Under Section 2704. This Second Edition of Estate and Gift Taxation provides materials for...
Estate and Gift Taxation
Estate and Gift Taxation