(eBook PDF) Federal Taxation of Wealth Transfers: Cases and Problems (Aspen Casebook Series) 4th Edition

(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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