The Logic of the Transfer Taxes : A Guide to the Federal Taxation of Wealth Transfers, Paperback / softback Book

The Logic of the Transfer Taxes : A Guide to the Federal Taxation of Wealth Transfers Paperback / softback

Part of the American Casebook Series series

Paperback / softback

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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.

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