Quick Review of Federal Estate and Gift Taxation, 2d (Quick - download pdf or read online

By Stephanie Willbanks
Designed to make the examine of federal property and present taxation basic, transparent, and handy, this article offers a simple clarification of the federal present, property, and generation-skipping move taxes. Written to facilitate an knowing of the general constitution of those taxes, the textual content discusses severe statutory provisions in addition to suitable laws and critical instances. subject matters contain: valuation, the definition of a present, the reward tax requirement of entirety, the yearly exclusion, the gross property, property tax deductions, and the generation-skipping move tax.