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The Logic of the Transfer Taxes : A Guide to the Federal Taxation of Wealth Transfers. 2nd ed.
・ISBN 978-1-64708-113-3 paper US$ 85.00
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| 著者・編者 | Cunningham, Laura E. / Cunningham, Noel B., |
|---|---|
| シリーズ | American Casebook Series |
| 出版社 | (West, US) |
| 出版年月 | 2021.01 |
| ページ数 | 251 pp. |
| 言語 | ENG |
| ニュース番号 | ＜661-L1867 661-P2948＞ |
解説
The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers offers a broad survey of the federal transfer tax system. It thoroughly covers all of the fundamental rules of the gift, estate and generation skipping transfer taxes and provides numerous illustrative examples. It also offers a glimpse of some popular tax planning techniques, including FLPs, GRATS and IDGT'S, and the Special Valuation Rules of Chapter 14. It is appropriate for use as a coursebook for a two or three credit JD or LLM course, or as a reference for newcomers to the area. The Second Edition incorporates changes to the law made by the Tax Cuts and Jobs Act of 2017.