MARC Record from Library of Congress

LEADER: 01299cam a22002534a 4500
001 2007046412
003 DLC
005 20080412112049.0
008 071109s2008 nyu b 001 0 eng
010 $a 2007046412
020 $a9780735570085
040 $aDLC$cDLC
043 $an-us---
050 00 $aKF6584$b.W55 2008
082 00 $a343.7305/3$222
100 1 $aWillbanks, Stephanie J.
245 10 $aFederal taxation of wealth transfers :$bcases and problems /$cStephanie J. Willbanks.
250 $a2nd ed.
260 $aNew York :$bAspen Publishers,$cc2008.
300 $axx, 582 p. ;$c26 cm.
504 $aIncludes bibliographical references and index.
505 0 $aIncome taxation of the transfer of wealth -- Valuation -- Calculation of the gift and estate taxes -- The definition of a gift -- Completion -- The annual exclusion -- Property owned at death -- Joint ownership -- Retained interests -- Annuities and employee death benefits -- Powers of appointment -- Life insurance -- Expenses, claims, debts, taxes, and losses -- Transfers to charity -- Transfers to the surviving spouse -- Credits -- The generation-skipping transfer tax.
650 0 $aInheritance and transfer tax$xLaw and legislation$zUnited States$vCases.
650 0 $aGifts$xTaxation$xLaw and legislation$zUnited States$vCases.