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The logic of the transfer taxes : a guide to the federal taxation of wealth transfers
Title
The logic of the transfer taxes : a guide to the federal taxation of wealth transfers / Laura E. Cunningham, Professor of Law, Benjamin N. Cardozo School of Law; Noël B. Cunningham, Professor of Law, New York University School of Law.
ISBN
9781647081133
1647081130
Edition
Second edition.
Publication
St. Paul, MN : West Academic Publishing, [2021]
Physical Description
xxiii, 225 pages ; 19 cm.
Format
Books
Language
English
Added to Catalog
October 08, 2021
Series
American casebook series.
Contents
Table of cases
Table of code sections
Table of regulations
Table of revenue rulings
Transfer tax fundamentals: policy, history & structure
Gift tax fundamentals
Property owned at death
Property transferred during decedent's lifetime
Annuities, retirement plans and insurance
Powers of appointment
Deductions
Advanced gift tax issues
The tax on generation skipping transfers
Valuation
Appendix. A brief survey of wills and trusts.
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