Noted tax scholars Boris, Bittker, Elias Clark, and Grayson M.P. McCourch, introduce students To The federal estate, gift, and generation-skipping transfer taxes in this casebook. the exceptional quality and clarity long-time users depend on: unique style and perspective of author Boris Bittker, one of the most versatile and respected scholars in the area of federal taxation for over 50 years, along with distinguished co-authors Elias Clark and Grayson M.P. McCouch thoughtful selection and scrupulous editing of principal cases and rulings with comprehensive notes and commentary stimulating and balanced discussion of practical and policy issues, combined with valuable historical perspective Thorough revisions To The Eighth Edition of Federal Estate and Gift Taxation bring the book up to date with: the increases in unified credit and indexing of exclusions and exemptions recent cases and rulings regarding gift tax new principal cases on sales of remainder interests and qualified terminable interest property recent statutory amendments concerning family-owned business interests, conversation ceasements, and state tuition programs
Well written, accessible, and very thorough. Effectively outlines the history of various aspects of the transfer tax regime and provides detailed analysis of the current state of the law. Excellent introduction to transfer tax and the various considerations that are necessary to tailoring wealth transfer plans.
Great Intro Book
Published by Thriftbooks.com User , 15 years ago
This book is well written and easy to comprehend. It's a definite plus for those seeking an introduction to estate and gift taxation.
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