ISBN-13: 978-0735540934

A thorough, up-to-date presentation of estate, gift, and generation-skipping transfer taxes, as well as income taxation of trusts and estates and income in respect of a decedent. The book also includes a thorough presentation of valuation issues. Each of the taxes is discussed independently so that a teacher may start with either of the taxes or, if he or she wishes, skip one. The use of the paragraph system makes it easy for a teacher to selectively assign materials. Other teacher-friendly features include an in-depth teacher’s manual that provides answers to all problems throughout the volume, and a discussion of planning opportunities throughout the various chapters.

Product Description: 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 dealing with wealth transfer taxation at either the J...read more

Product Description: <p> With an emphasis on tax planning, <b>Federal Taxation of Wealth Transfers, Second Edition</b>, integrates problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. </p> <p> <b>This text provides an effective treatment of estate and gift taxation that includes:</b> </p> <ul> <li> a <b>problem-based approach</b> that emphasizes planning and integrates statutes, cases, and regulations </li> <li> <b>a logical and flexible five-part organization</b> that can be reordered to adapt to different teaching approaches </li> <li> <b>clear introductory and background notes</b> that provide context for cases and problems </li> <li> <b>focused teaching objectives</b> that include <b>problem-solving, understanding statutory construction, </b>and <b>developing policy analysis skills</b> </li> <li> <b>a manageable overall length</b> for a 3-credit basic wealth transfer tax class </li> <li> <b>an in-depth Teacher’s Manual</b> that includes analyses of all of the cases and problems </li> </ul> <p> <b>With new problems and expanded text, the Second Edition also offers:</b> </p> <ul> <li> <b>new principal cases</b> deciding on <b>family limited partnerships,</b> such as <b><i>Strangi IV</i></b> and <b><i>Kimbell v...read more

Reviews basic grammar, tells how to meet the requirements of college papers, and discusses research, plagiarism, documentation, editing, proofreading, and style

Product Description: 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 2001 and the possibility of phase-in repeal of the estate and generation-skipping transfer taxes...read more

Product Description: This casebook provides detailed information on federal wealth transfer taxation. The casebook provides the tools for fast, easy, on-point research. Part of the University Casebook Series®, it includes selected cases designed to illustrate the development of a body of law on a particular subject...read more

Product Description: This casebook provides detailed information on federal wealth transfer taxation. The casebook provides the tools for fast, easy, on-point research. Part of the University Casebook Series®, it includes selected cases designed to illustrate the development of a body of law on a particular subject...read more

The authors have divided the text into three parts. Part I (Testamentary Transfers) deals with transfers effected in the decedent's will or through intestate succession. Concentrating on testamentary transfers first affords an opportunity to give a good grounding in the federal estate tax as an entity before going on to more complex matters. Part II moves on to the income taxation of estates and trusts. Part II covers trusts created either by a testamentary or by an inter vivos transfer. Part III (Inter Vivos Transfers) concerns transfers effected in an instrument other than a will.