Federal Estate and Gift Taxation

by Bittker, Boris I.; Clark, Elias; McCouch, Grayson

• ISBN13: 9780735516830
• ISBN10: 0735516839
• Edition: 8th
• Format: Hardcover
• Copyright: 2000-08-01
• Publisher: Wolters Kluwer

Summary

Noted tax scholars Boris, Bittker, Elias Clark, and Grayson M.P. McCourch, introduce students To The federal estate, gift, and generation-skipping transfer taxes in this casebook. the exceptional quality and clarity long-time users depend on: unique style and perspective of author Boris Bittker, one of the most versatile and respected scholars in the area of federal taxation for over 50 years, along with distinguished co-authors Elias Clark and Grayson M.P. McCouch thoughtful selection and scrupulous editing of principal cases and rulings with comprehensive notes and commentary stimulating and balanced discussion of practical and policy issues, combined with valuable historical perspective Thorough revisions To The Eighth Edition of Federal Estate and Gift Taxation bring the book up to date with: the increases in unified credit and indexing of exclusions and exemptions recent cases and rulings regarding gift tax new principal cases on sales of remainder interests and qualified terminable interest property recent statutory amendments concerning family-owned business interests, conversation ceasements, and state tuition programs

Table of Contents

Contents	ix
Preface	xix
Overview of the Estate and Gift Taxes	1	(50)
The Gift Tax	51	(156)
The Gross Estate: Property Owned by the Decedent at Death	207	(46)
The Gross Estate: Transfers During Life	253	(228)
Deductions and Credits	481	(146)
The Generation-Skipping Transfer Tax	627	(16)
Valuation of Property	643	(68)
Payment, Collection, and Apportionment	711	(20)
Table of Cases	731	(12)
Table of Internal Revenue Service Rulings	743	(4)
Index	747