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Federal Estate and Gift Taxation, 10th (American Casebooks) (American Casebook Series)

$312.50 - $314.00
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UPC:
9780314199706
Maximum Purchase:
2 units
Binding:
Hardcover
Publication Date:
2011-06-13
Release Date:
2011-06-10
Author:
Boris Bittker;Elias Clark;Grayson McCouch
Language:
english
Edition:
10
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The Tenth Edition continues to provide an engaging and insightful introduction to the federal estate, gift, and generation-skipping transfer taxes, placing leading cases in historical context and exploring their practical significance and policy implications. It reflects statutory changes in rates and exemptions under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, including the introduction of portability of the unified credit between spouses. The new edition also addresses recent amendments to estate tax regulations concerning the deductibility of claims and administration expenses, as well as judicial decisions concerning defined value formula gifts, transfers with retained life estates, and family limited partnerships.