The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers, 2nd Edition
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Description
The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers offers a broad survey of the federal transfer tax system. It thoroughly covers all of the fundamental rules of the gift, estate and generation skipping transfer taxes and provides numerous illustrative examples. It also offers a glimpse of some popular tax planning techniques, including FLPs, GRATS and IDGT’S, and the Special Valuation Rules of Chapter 14. It is appropriate for use as a coursebook for a two or three credit JD or LLM course, or as a reference for newcomers to the area. The Second Edition incorporates changes to the law made by the Tax Cuts and Jobs Act of 2017.
ISBN
9781647081133
Publication Date
2021
Publisher
West Academic Publishing
City
St. Paul, MN
Disciplines
Law | Taxation-Federal Estate and Gift | Tax Law
Recommended Citation
Cunningham, Laura E. and Cunningham, Noel B., "The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers, 2nd Edition" (2021). Faculty Books. 109.
https://larc.cardozo.yu.edu/faculty-books/109
