(eBook PDF) Federal Taxation of Wealth Transfers: Cases and Problems (Aspen Casebook Series) 4th Edition – Digital Ebook – Instant Delivery Download
Product details:
- ISBN-10 : 1454870591
- ISBN-13 : 978-1454870593
- Author: Stephanie J. Willbanks
With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This casebook emphasizes problem solving, statutory construction, and policy-analysis skills, and is ideal for 2- or 3-credit courses in estate and gift taxation. The Fourth Edition has been updated to incorporate the 2012 American Taxpayer Relief Act provisions and the final portability regulations. It offers new case law, analyses and problems regarding private annuities, net gifts, and ascertainable standards. The text has been expanded to feature new cases, administrative rulings, and studies. Existing cases and text have been edited or deleted to highlight essential themes. The casebook is logically organized but its flexible organization accommodates reorganizing material to fit individual course structures, and could be used for a basic wealth transfer tax class or to complement either a wills and trust course or an estate planning course.
Table contents:
CHAPTER 1 – Introduction to the Federal Transfer Tax System
CHAPTER 2 – Income Taxation of the Transfer of Wealth
CHAPTER 3 – Valuation
CHAPTER 4 – The Definition of a Gift
CHAPTER 5 – Completion
CHAPTER 6 – The Annual Exclusion
CHAPTER 7 – Property Owned at Death
CHAPTER 8 – Joint Ownership
CHAPTER 9 – Retained Interests
CHAPTER 10 – Annuities and Employee Death Benefits
CHAPTER 11 – Powers of Appointment
CHAPTER 12 – Life Insurance
CHAPTER 13 – Expenses, Claims, Debts, Taxes, and Losses
CHAPTER 14 – Transfers to Charity
CHAPTER 15 – Transfers to the Surviving Spouse
CHAPTER 16 – Credits and Calculation of the Gift and Estate Taxes
CHAPTER 17 – The Generation-Skipping Transfer Tax
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