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Author: Richard B. Stephens Publisher: ISBN: Category : Law Languages : en Pages : 532
Book Description
This treatise contains a comprehensive discussion of the estate and gift tax provisions of the IRC. Practical problems of estate and gift tax planning are analyzed in depth. Gift tax deductions and credits against estate taxes are examined in the work.
Author: William G. Gale Publisher: Rowman & Littlefield ISBN: 9780815719861 Category : Business & Economics Languages : en Pages : 544
Book Description
Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.
Author: Jacques Derrida Publisher: University of Chicago Press ISBN: 0226143066 Category : Philosophy Languages : en Pages : 123
Book Description
In The Gift of Death, Jacques Derrida's most sustained consideration of religion to date, he continues to explore questions introduced in Given Time about the limits of the rational and responsible that one reaches in granting or accepting death, whether by sacrifice, murder, execution, or suicide. Derrida analyzes Patocka's Heretical Essays on the History of Philosophy and develops and compares his ideas to the works of Heidegger, Levinas, and Kierkegaard. A major work, The Gift of Death resonates with much of Derrida's earlier writing and will be of interest to scholars in anthropology, philosophy, and literary criticism, along with scholars of ethics and religion. "The Gift of Death is Derrida's long-awaited deconstruction of the foundations of the project of a philosophical ethics, and it will long be regarded as one of the most significant of his many writings."—Choice "An important contribution to the critical study of ethics that commends itself to philosophers, social scientists, scholars of relgion . . . [and those] made curious by the controversy that so often attends Derrida."—Booklist "Derrida stares death in the face in this dense but rewarding inquiry. . . . Provocative."—Publishers Weekly
Author: William G. Gale Publisher: Rowman & Littlefield ISBN: 0815719868 Category : Business & Economics Languages : en Pages : 529
Book Description
Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.