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Federal wealth transfer taxation cases and materials by Paul R. McDaniel

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Published by Foundation Press in New York .
Written in English



  • United States


  • Inheritance and transfer tax -- Law and legislation -- United States -- Cases.,
  • Gifts -- Taxation -- Law and legislation -- United States -- Cases.

Book details:

Edition Notes

Statementby Paul R. McDaniel, James R. Repetti, Paul L. Caron.
SeriesUniversity casebook series
ContributionsRepetti, James R., Caron, Paul L., 1957-, Surrey, Stanley S.
LC ClassificationsKF6572.A4 M33 1999
The Physical Object
Paginationxli, 924 p. :
Number of Pages924
ID Numbers
Open LibraryOL113556M
ISBN 101566624649
LC Control Number99234694

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The federal estate tax applies to the transfer of property at death. The gift tax applies to transfers made while a person is living. The generation-skipping transfer tax is an additional tax on a transfer of property that skips a generation. The United States has taxed the estates of decedents. Note: Citations are based on reference standards. However, formatting rules can vary widely between applications and fields of interest or study. The specific requirements or preferences of your reviewing publisher, classroom teacher, institution or organization should be applied. This book is the successor to Kahn, Waggoner, and Pennell's Federal Taxation of Gifts, Trusts and Estates, 3rd Edition. Professor Pennell has completely updated this time-honored treatment of the wealth transfer taxes to incorporate all major developments, specifically including EGTRRA and the possibility of phase-in repeal of the estate and generation-skipping transfer taxes. The transfer of wealth through gifts or bequests can be taxed in three ways: under an estate and gift tax (like the current US federal system), under an inclusion tax, or under an accessions tax. Estate and Gift Tax. An estate and gift tax applies to the donor or the donor’s estate .

Paul R. McDaniel’s most popular book is Federal Wealth Transfer Taxation: Cases and Materials. Paul R. McDaniel has 22 books on Goodreads with 41 ratings. Paul R. McDaniel’s most popular book is Federal Wealth Transfer Taxation: Cases and Materials. With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This casebook emphasizes problem solving, statutory construction, and policy-analysis skills, and is ideal for 2- or 3-credit courses in estate and gift taxation. This book will help you learn taxation like a student and will guide you to understand every part of federal taxation. > #4 – South-western Federal Taxation: Individual Income Taxes. by William H. Hoffman, James C. Young, William A. Raabe, David M. Maloney & Annette Nellen. Federal Taxations of Estates, Trusts and Gifts presents a comprehensive study of the tax aspects involved in the wealth transfer process: Chapter 1 provides indispensable background on the federal wealth transfer and related income tax systems. Chapter Book Edition: 4cb.

Hugh J Ault, Stanley S. Surrey, William C. Warren and Paul R. McDaniel. Federal Wealth Transfer Taxation: Cases and Materials. Mineola, NY(). Paul R. McDaniel is the author of Federal Income Taxation ( avg rating, 4 ratings, 0 reviews, published ), Federal Wealth Transfer Taxation ( /5(19). Jan 09,  · Compendium of Federal Transfer Tax and Personal Wealth Studies, Volume 2 Introduction—Barry W. Johnson SOI Tax Stats - Compendium of Federal Transfer Tax and Personal Wealth Studies, Volume 2 More In Our Agency. The Behavioral Response of Wealth Accumulation to Estate Taxation: Time Series Evidence David Joulfaian;. The Sixth Edition continues the comprehensive, yet flexible, presentation of prior editions. It explores both the technical and policy issues associated with wealth transfer taxation. It is adaptable for use in a single course covering basic wealth transfer taxation or a sequence of courses Price: $