9781566628778

Federal Wealth Transfer Taxation

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  • ISBN13:

    9781566628778

  • ISBN10:

    1566628776

  • Format: Paperback
  • Copyright: 1999-08-01
  • Publisher: Foundation Pr
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Table of Contents

Part I Overview of the Federal Wealth Transfer Tax System 1(6)
An Historical Review; Chapter 6 - Data on U.S. Wealth and Wealth Transfer Taxes; Chapter 7 - Policy Aspects of a Transfer Tax
1(1)
A Brief Summary of Transfer Tax Procedure; Chapter 9 - Basic Application of the Transfer Taxes; Chapter 10 - Coordinating the Computation of the Estate and Gift Taxes
2(2)
Constitutional Aspects of Transfer Taxes; Chapter 11 - The Role of State Law
4(3)
Part II Composition of the Tax Base: General Principles 7(7)
The Scope of the Estate Tax: § 2033
7(3)
Beneficial Ownership
7(1)
Interests Arising at Death
8(1)
``Property'' vs. ``Expectancy''
8(1)
Bank Deposits, Checks, and Notes
9(1)
The Scope of the Gift Tax: §§ 2501 and 2511
10(4)
Is There a ``Transfer'' of ``Property''?
10(1)
When Is the Transfer ``Completed''?
11(1)
What Is a ``Gift''?
12(2)
Part III Composition of the Tax Base: Specific Transfers 14(31)
Transfers of Property in Satisfaction of Marital Rights
15(3)
Dower and Curtesy Interests in the Gross Estate
15(1)
Marital Rights as Consideration
15(1)
Transfers Incident to Separation and Divorce
16(2)
Transfers with Retained Interests and Rights
18(4)
Section 2036(a)(1)
18(1)
Section 2036(b) --- Transfers with Retained Voting Rights
19(1)
Section 2036(a)(2)
20(2)
Transfers with Retained Powers to Alter, Amend, Revoke, or Terminate: § 2038
22(3)
Transfers with Retained Reversionary Interests: § 2037
25(1)
The ``Adequate and Full Consideration'' Exception for §§ 2036--2038
26(1)
Gift Tax Effects of Tranfers with Retained Interests or Powers
27(3)
Transfers with Retained Powers
27(1)
Transfers with Retained Interests
28(2)
Annuities and Employee Benefits
30(2)
The Scope of § 2039
30(1)
Tax Treatment of Employee Benefits Under Other Code Provisions
31(1)
Joint Interests in Property
32(2)
Powers of Appointment
34(3)
Estate Taxation of Powers of Appointment
34(1)
Gift Taxation of Powers of Appointment
35(2)
Life Insurance
37(3)
Estate Tax Treatment of Life Insurance
37(2)
Gift Tax Treatment of Life Insurance and Valuation
39(1)
Transfers Made Within Three Years of Death
40(3)
Historical Background
40(1)
Technical Aspects of § 2035
40(3)
Disclaimers
43(2)
Part IV Exclusions, Deductions, and Credits Necessary to Define the Tax Base 45(11)
The Gift Tax Annual Exclusion: Resolution of Administrative Problems of Taxing Small Transfers
45(6)
Present Interests v. Future Interests---In General
46(1)
Gifts to Minors
47(2)
Policy Issues
49(1)
Transfers for Tuition or Medical Expenses
50(1)
Estate Tax Deductions Necessary to Define the Net Transfer
51(4)
The Role of State Law
51(1)
Specific Deductions
51(4)
The Unified Transfer Tax Credit
55(1)
Part V Other Deductions and Credits 56(5)
The Deduction for Charitable Contributions
56(3)
Outright Transfers to Charity
56(1)
Split-Interest Transfers to Charity
57(2)
Other Tax Credits
59(1)
The Credit for Tax on Prior Transfers
59(1)
The State Death Tax Credit
59(1)
Tax Expenditures in the Wealth Transfer Taxes
60(1)
Part VI The Taxable Unit 61(13)
The Marital Deduction
61(13)
Introduction
61(1)
The Estate Tax Marital Deduction
62(8)
The Statutory Structure
62(1)
Interest Passing to the Surviving Spouse
62(1)
The Terminable Interest Rule
63(6)
Valuation of Interest Passing to Surviving Spouse
69(1)
Formula Clauses
70(1)
The Gift Tax Marital Deduction
70(1)
Split Gifts
70(1)
Planning Considerations
71(3)
Part VII The Taxation of Transfers From Generation to Generation 74(3)
The Generation-Skipping Tax
74(3)
The Need for the GST Tax
74(1)
Basic Statutory Concepts
74(1)
Calculating the GST Tax
75(2)
Part VIII Valuation 77(10)
Time of Valuation
77(2)
Valuations Methods
79(4)
Valuation of Stock
79(1)
Minority Discounts
80(1)
The Use of Mortality and Interest Rate Tables
81(2)
Impact of Buy-Sell Agreements, Leasing Rights, and Liquidation Restrictions on Valuation
83(2)
Restrictive Transfer Agreements
83(1)
Lapsing Rights and Restrictions
83(2)
Estate Freezes
85(2)
Corporations and Partnerships
85(1)
Trusts and Term Interests
85(2)
Part IX Administrative Aspects of Wealth Transfer Taxes 87(5)
Tax Responsibilities of the Executor
87(5)
Liquidity Problems
87(3)
Post-Mortem Estate Planning
90(1)
Personal Liability of the Executor
90(1)
Ethical Problems Involved in the Administration of Estates
90(2)
Part X International Aspects of Wealth Transfer Taxation 92(5)
U.S. Jurisdictional Principles
92(2)
The Foreign Tax Credit
94(1)
Transfer to a Non-citizen Spouse
95(1)
Transfers by Non-resident Aliens
96(1)
Wealth Transfer Tax Treaties
97

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