Coverart for item
The Resource Estate and gift taxation, Brant J. Hellwig, Professor of Law, University of South Carolina School of Law, Robert T. Danforth, Professor of Law, Washington and Lee University School of Law

Estate and gift taxation, Brant J. Hellwig, Professor of Law, University of South Carolina School of Law, Robert T. Danforth, Professor of Law, Washington and Lee University School of Law

Label
Estate and gift taxation
Title
Estate and gift taxation
Statement of responsibility
Brant J. Hellwig, Professor of Law, University of South Carolina School of Law, Robert T. Danforth, Professor of Law, Washington and Lee University School of Law
Creator
Contributor
Author
Subject
Language
eng
Summary
Hellwig (law, U. of South Carolina) and Danforth (law, Washington and Lee U.) provide teaching materials for upper-level JD students in courses on the US transfer tax system, as it exists following enactment of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. They overview the federal transfer tax regime and the basic structures of the estate tax, gift tax, and generation-skipping transfer (GST) tax, as well as the key features of the 2010 legislation and the pre-2001 framework that will return in 2013 if the legislation expires. They then examine the estate tax and gift tax bases in a context-specific manner, such as through life insurance, retained-interest transfers, and marital transfers, followed by discussion of the GST tax base and allocation of the GST tax exemption and discussion of the special valuation rules under Chapter 14, ending with a chapter on the application of the US transfer tax regime in the international setting. Annotation ©2012 Book News, Inc., Portland, OR (booknews.com)
Member of
Cataloging source
DLC
http://library.link/vocab/creatorName
Hellwig, Brant J
Index
index present
LC call number
KF6572
LC item number
.H45 2011
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorDate
1957-
http://library.link/vocab/relatedWorkOrContributorName
Danforth, Robert T.
Series statement
LexisNexis graduate tax series
http://library.link/vocab/subjectName
  • Inheritance and transfer tax
  • Gifts
Label
Estate and gift taxation, Brant J. Hellwig, Professor of Law, University of South Carolina School of Law, Robert T. Danforth, Professor of Law, Washington and Lee University School of Law
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Life insurance
  • Transfers with retained beneficial enjoyment
  • Transfers with retained powers over beneficial enjoyment
  • Transfers with retained reversionary interests
  • The
  • adequate and full consideration exception
  • Powers of appointment
  • Annuities and survivor benefits
  • Disclaimers
  • Determining the net transfer
  • Overview of the federal transfer tax regime
  • Transfers for charitable purposes
  • Treatment of the marital unit
  • Tax liability, tax credits, and tax payments
  • The
  • generation skipping transfer tax base
  • The
  • GST exemption and applicable rate
  • The
  • business entity estate freeze
  • Contractual agreements concerning the transfer or use of property
  • Basic application of the estate tax : property owned by the decedent at death
  • Voting and liquidation rights in closely held entities
  • International considerations in federal transfer taxation
  • General scope of the gift tax : gratuitous transfers of property
  • Selected gift tax planning techniques and government challenges
  • Transfers excluded from the gift tax base
  • Transfers in satisfaction of marital or support obligations
  • General principles of transfer tax valuation
  • Joint interests in property
Control code
761196138
Dimensions
27 cm
Extent
xxv, 430, [47] pages
Isbn
9781422426449
Lccn
2011293333
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)761196138
Label
Estate and gift taxation, Brant J. Hellwig, Professor of Law, University of South Carolina School of Law, Robert T. Danforth, Professor of Law, Washington and Lee University School of Law
Publication
Copyright
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Life insurance
  • Transfers with retained beneficial enjoyment
  • Transfers with retained powers over beneficial enjoyment
  • Transfers with retained reversionary interests
  • The
  • adequate and full consideration exception
  • Powers of appointment
  • Annuities and survivor benefits
  • Disclaimers
  • Determining the net transfer
  • Overview of the federal transfer tax regime
  • Transfers for charitable purposes
  • Treatment of the marital unit
  • Tax liability, tax credits, and tax payments
  • The
  • generation skipping transfer tax base
  • The
  • GST exemption and applicable rate
  • The
  • business entity estate freeze
  • Contractual agreements concerning the transfer or use of property
  • Basic application of the estate tax : property owned by the decedent at death
  • Voting and liquidation rights in closely held entities
  • International considerations in federal transfer taxation
  • General scope of the gift tax : gratuitous transfers of property
  • Selected gift tax planning techniques and government challenges
  • Transfers excluded from the gift tax base
  • Transfers in satisfaction of marital or support obligations
  • General principles of transfer tax valuation
  • Joint interests in property
Control code
761196138
Dimensions
27 cm
Extent
xxv, 430, [47] pages
Isbn
9781422426449
Lccn
2011293333
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)761196138

Library Locations

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