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9780314143501

Gilbert Law Summaries on Estate and Gift Taxation

by
  • ISBN13:

    9780314143501

  • ISBN10:

    0314143505

  • Edition: 16th
  • Format: Paperback
  • Copyright: 2002-05-01
  • Publisher: Gilbert
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Supplemental Materials

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Table of Contents

Estate and Gift Tax Text Correlation Chart i
Estate and Gift Tax Capsule Summary l
Approach to Exams i
Introduction
Chapter Approach
1(1)
The Estate Tax
1(2)
The Gift Tax
3(1)
Coordination of the Federal Estate and Gift Taxes
4(1)
The Generation-Skipping Transfer Tax
5(1)
Taxing Jurisdiction
6(1)
Proposals for Repeal of the Federal Estate Tax
7(2)
Substantive Aspects of the Estate Tax
Chapter Approach
9(1)
Gross Estate
9(137)
Inclusions in Gross Estate---General Overview
9(1)
Chart: Calculation of Gross Estate
10(1)
Section 2033---Property Owned by Decedent
11(1)
Chart: Analysis of a Section 2033 Transfer
12(9)
Chart: Types of Taxable Property Under Section 2033
21(8)
Section 2034---Dower or Curtesy Interests
29(1)
Section 2035---Gifts Made Within Three Years of Death
30(6)
Section 2036---Transfers With Retained Life Interests
36(3)
Chart: Introductory Analysis for Section 2036(a)
39(26)
Section 2037---Transfers Taking Effect at Death
65(3)
Chart: Section 2037 Analysis
68(12)
Section 2038---Revocable Transfers
80(13)
Section 2039---Annuities
93(9)
Section 2040---Joint Interests
102(13)
Section 2041---Powers of Appointment
115(6)
Chart: Powers of Appointment
121(4)
Section 2042---Life Insurance
125(3)
Chart: Determining Whether a Policy Is ``Life Insurance'' Under Section 7702
128(12)
Section 2043---Consideration
140(1)
Chart: Determining Whether Consideration for Transfer Is Adequate
141(4)
Section 2044---Certain Marilal Deduction Property
145(1)
Section 2045---Prior Interests
145(1)
Section 2046---Disclaimers
145(1)
Deductions
146(41)
Introductory Analysis
146(1)
Section 2053---Expenses, Indebtedness, and Taxes
146(6)
Section 2054---Deductions for Losses
152(1)
Section 2055---The Charitable Deduction
153(2)
Section 2056---The Marital Deduction
155(5)
Chart: Summary of Requirements for the Marital Deduction
160(13)
Chart: Disallowance of Marital Deduction Under Revenue Procedure 64--19
173(3)
Section 2057---Deduction for Family Owned Business (Repealed)
176(8)
Section 2058---Deduction for State Death Taxes (Effective for Decedents Dying After December 31, 2004)
184(1)
Chart: Summary of Estate Tax Deductions
185(2)
Substantive Aspects of the Gift Tax
Chapter Approach
187(1)
Taxable Gifts
187(32)
Chart: Disclaimer of a Gift for Federal Estate and Gift Tax Purposes
198(5)
Chart: Retaining Powers---Differences Between Estate Tax and Gift Tax
203(3)
Chart: Elements of a Taxable Gift---Summary of Key Points
206(13)
Deductions
219(10)
Chart: Requirements for the Marital Deduction
221(3)
Chart: Exception to the Terminable Interest Rule---Transfer to Spouse
224(5)
Valuation
Chapter Approach
229(1)
Introductory Comments
229(1)
Rules of Law Relating to Valuation
229(19)
Chart: Determining Whether Property Qualifies for ``Special Use'' Valuation
233(7)
Chart: Exceptions to the Zero Value Rule for Retained Interests
240(8)
Valuation Methods
248(1)
Valuation of Some Specific Items
249(4)
Chart: Summary of Valuation of Specific Items
252(1)
Computation of Tax
Chapter Approach
253(1)
Gift Tax Computations
253(7)
Estate Tax Computations
260(9)
Chart: Calculating the Estate Tax
262(7)
Returns and Payment of Tax
Chapter Approach
269(1)
Gift Tax
269(2)
Chart: Exceptions to the Filing Requirements for Gift Tax Returns
269(2)
Estate Tax
271(4)
Chart: Order of Abatement for the Payments of Estate Tax
274(1)
Tax On Generation-Skipping Transfers
Chapter Approach
275(1)
Background and Introduction
275(2)
Transfers to Which the Tax Applies
277(4)
Amount Taxable
281(1)
Computation of Tax
282(1)
Payment of Tax
283(2)
Review Questions and Answers 285(20)
Exam Questions and Answers 305(10)
Table of Citations to Internal Revenue Code 315(4)
Table of Cases 319(4)
Index 323

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