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Federal Estate and Gift Taxation in a Nutshell

John K. McNulty




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 | #3116392 in Books |  1994-08 | Original language:English | PDF # 1 |  7.25 x5.00 x1.00l, | File type: PDF | 481 pages

||About the Author|Roger J. Traynor Professor of Law, University of California, Berkeley

Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estat...

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