Federal income estate and gift taxation.
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Federal income estate and gift taxation.

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Published by Prentice-Hall in Englewood Cliffs, N.J .
Written in English



  • United States


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

Book details:

LC ClassificationsKF6335.A7 B5 1955
The Physical Object
Pagination1280 p.
Number of Pages1280
ID Numbers
Open LibraryOL6179123M
LC Control Number55011496

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Genre/Form: Trials, litigation, etc Cases: Additional Physical Format: Online version: Bittker, Boris I. Federal income, estate, and gift taxation. Boston, Little.   A practical exploration of federal estate and gift taxation, the Estate & Gift Tax Handbook () provides timely and effective advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. The Federal estate and gift taxes, as discussed in chapter 3, are excise taxes that generally are levied on the fair market value (FMV) of property that is gratuitously transferred. Special use valuation for estate tax purposes is an exception to the FMV rule; the applicability of special use valuation to. COVID Relief for Estate and Gift Learn about the COVID relief provisions for Estate & Gift. Frequently Asked Questions on Estate Taxes Find some of the more common questions dealing with basic estate tax issues. Gift Tax If you give someone money or property during your life, you may be subject to federal gift tax. Frequently Asked.

  The gift tax is a tax on the transfer of property by one individual to another while receiving nothing, or less than full value, in return. The tax applies whether the donor intends the transfer to be a gift or not. The gift tax applies to the transfer by gift of any property. You make a gift if you give property (including money), or the use of or income from property, without expecting to.   Just as the government provides a standard amount that is exempt from income tax, the same applies to the gift tax. For , IRS rules exclude $15, per year per person from the gift tax. The state tax book depended on by tax and accounting professionals. RIA's Federal Tax Handbook; Planning and Advisory. Estate and Gift Tax. The Taxpayer Relief Act lifts much of the uncertainty that has plagued the estate planning community in recent years. Get this from a library! Federal income, estate, and gift taxation,. [Boris I Bittker; Frank P Cihlar].

Dive deep into the federal tax code with books like the U.S. Master Tax Guide, Income Tax Regulations and Internal Revenue Code. Financial & Estate Planning Help your individual and business clients plan for their future with books on financial and estate planning, such as the U.S. Master Estate and Gift Tax Guide, Estate & Retirement Planning. The general theory behind the gift tax. The federal gift tax exists for one reason: to prevent citizens from avoiding the federal estate tax by giving away their money before they die. The gift tax is perhaps the most misunderstood of all taxes. When it comes into play, this tax is owed by the giver of the gift. 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. Discover Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March by Tax Law Editors Cch and millions of other books available at Barnes & Noble. Shop paperbacks, eBooks, and more!