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Effects of the Federal Estate Tax on Farms and Small Businesses

Effects of the Federal Estate Tax on Farms and Small Businesses PDF Author: United States. Congressional Budget Office
Publisher:
ISBN:
Category : Family farms
Languages : en
Pages : 60

Book Description

Effects of the Federal Estate Tax on Farms and Small Businesses

Effects of the Federal Estate Tax on Farms and Small Businesses PDF Author: United States. Congressional Budget Office
Publisher:
ISBN:
Category : Family farms
Languages : en
Pages : 60

Book Description

Federal Taxes on Gratuitous Transfers

Federal Taxes on Gratuitous Transfers PDF Author: Joseph M. Dodge
Publisher: Aspen Publishing
ISBN: 1454860421
Category : Law
Languages : en
Pages : 679

Book Description
This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "Building block" organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students High-profile authorship in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. More emphasis on valuation and use of FLPs than in other books. Valuation is introduced early on and integrated with other material Integration of related income tax materials, including income taxation of estates and trusts Relation of tax doctrine to tax planning strategies Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems

Federal Taxation of Income, Estates, and Gifts

Federal Taxation of Income, Estates, and Gifts PDF Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Gifts
Languages : en
Pages : 852

Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.

Revision of Federal Estate Tax Law

Revision of Federal Estate Tax Law PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 276

Book Description

Rethinking Estate and Gift Taxation

Rethinking Estate and Gift Taxation PDF 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.

United States Code

United States Code PDF Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1146

Book Description
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

Tax Withholding and Estimated Tax

Tax Withholding and Estimated Tax PDF Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56

Book Description

Federal Estate and Gift Taxation

Federal Estate and Gift Taxation PDF Author:
Publisher:
ISBN: 9780791329160
Category : Generation-skipping transfer tax
Languages : en
Pages :

Book Description

Model Rules of Professional Conduct

Model Rules of Professional Conduct PDF Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216

Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Federal Taxation of Trusts, Grantors, and Beneficiaries

Federal Taxation of Trusts, Grantors, and Beneficiaries PDF Author: John L. Peschel
Publisher: Warren Gorham & Lamont
ISBN:
Category : Law
Languages : en
Pages : 228

Book Description

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