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Federal Taxation of Wealth Transfers

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ISBN-10: 1454810149

ISBN-13: 9781454810148

Edition: 3rd 2012 (Revised)

Authors: Stephanie J. Willbanks

List price: $214.00
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Description:

With an emphasis on tax planning, Federal Taxation of WealthTransfers: Cases and Problems integrates stimulating problems withstatutes, regulations, and cases to create a highly teachable andstudent-friendly casebook. Its flexible organization accommodatesreorganizing material to fit individual course structures. This casebookemphasizes problem solving, statutory construction and policy-analysisskills and is ideal for 2- or 3-credit courses in estate and gifttaxation.The Third Edition has been updated to incorporate the 2010 Actprovisions and offers new case law, analyses and problems regardingfamily limited partnerships and retention of residences. It alsofeatures recent regulations on…    
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Book details

List price: $214.00
Edition: 3rd
Copyright year: 2012
Publisher: Wolters Kluwer Law & Business
Publication date: 12/30/2011
Binding: Hardcover
Pages: 600
Size: 8.00" wide x 10.25" long x 1.00" tall
Weight: 2.530
Language: English

Professor Stephanie J. Willbanks is an expert in federal transfer taxation as well as wills and trusts. The courses she has taught at Vermont Law School include Business Taxation, Estate and Gift Taxation, Estate Planning, Estates, Income Taxation, Tax Policy, and Torts. She is the author of "Federal Taxation of Wealth Transfers: Cases and Problems as well as Federal Estate and Gift Taxation: Quick Review."Professor Willbanks received her BA degree, magna cum laude, in 1972 and her JD degree, magna cum laude, in 1978, both from the University of Minnesota. After graduation from law school, she clerked for the Honorable Rosalie E. Wahl of the Minnesota Supreme Court. She then practiced law…    

Summary of Contents
Overview of Federal Taxation of the Transfer of Wealth
Introduction to the Federal Transfer Tax System
Income Taxation of the Transfer of Wealth
Valuation
Taxation of Gifts
The Definition of a Gift
Completion
The Annual Exclusion
The Gross Estate
Property Owned at Death
Joint Ownership
Retained Interests
Annuities and Employee Death Benefits
Powers of Appointment
Life Insurance
Deductions and Credits
Expenses, Claims, Debts, Taxes, and Losses
Transfers to Charity
Transfers to the Surviving Spouse
Credits and Calculation of the Tax
The Taxation of Generation-Skipping Transfers
The Generation-Skipping Transfer Tax
Table of Authorities