Federal Estate and Gift Taxation,9780314146038

Federal Estate and Gift Taxation

by ;
Edition: 6th
ISBN13: 9780314146038
ISBN10: 0314146032
Format: Paperback
Pub. Date: 2003-05-01
Publisher(s): West Group
List Price: $35.00

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Summary

Use this comprehensive guide as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical evaluation on the essentials of estate, gift, and generation-skipping tax planning, and reform proposals and fundamental alternatives to the current transfer tax system. Additional chapters cover annuities; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities.

Table of Contents

Preface v
Table of Cases
xvii
Table of Internal Revenue Code Sections
xxv
Table of Treasury Regulations
liii
Table of Revenue Rulings
lix
Introduction
1(36)
Nature of the Federal Estate, Gift and Generation--Skipping Transfer Taxes
1(2)
History and Evolution of the Federal Estate, Gift, and Generation-Skipping Transfer Taxes
3(8)
Revenue and Other Roles of the Transfer Taxes
11(2)
Introduction to the Estate Tax
13(1)
Introduction to the Gift Tax
14(3)
Introduction to the Generation-Skipping Transfer Tax
17(6)
Reporting and Payment of the Taxes
23(2)
Legislation and the Legislative Process
25(1)
Administration and the Administrative Process
26(5)
Judicial Process and Procedure
31(1)
Supplementary Materials
32(1)
Constitutionality of the Transfer Taxes
33(4)
The Federal Estate, Gift, and Generation-Skipping Transfer Tax Laws in Outline
37(41)
Outline of the Estate Tax
37(10)
Outline of the Gift Tax
47(6)
Outline of the Generation--Skipping Transfer Tax
53(25)
The Estate and Gift Taxes Applied to Transfers at Death and During Life
78(31)
Application of the Estate Tax to Transfers of Property at Death
78(10)
Future Interests and Contingent Interests Under § 2033
88(3)
Application of the Gift Tax to Inter Vivos Transfers of Property
91(2)
What Is ``Property'' for Federal Gift Tax Purposes?
93(2)
What Is a ``Transfer'' for Federal Gift Tax Purposes?
95(13)
Liability for Gift Tax
108(1)
Application of the GST Tax to ``Transfers'' at Death and During Life
108(1)
Donative Intent and Consideration
109(30)
Gift Tax: Donative Intent and Consideration
109(11)
Marital Property and Support Rights as Consideration---Estate Tax and Gift Tax
120(8)
Transfers Pursuant to Divorce, Separation or Annulment---Application of the Gift Tax
128(7)
Transfers Pursuant to Divorce, Separation or Annulment---Application of the Estate Tax
135(4)
Transfers During Life---Application of the Estate and Gift Taxes
139(83)
Introduction
139(1)
Transfers Within Three Years of Death---Application of the Estate Tax
140(9)
Incomplete Transfers---Application of the Gift Tax and the Gift Tax Credit
149(1)
Incomplete Transfers---Estate Tax---Introduction
150(4)
Transfers With a Retained Life Estate---I.R.C. § 2036(a)(1)
154(10)
Revocable Transfers and Powers to Alter, Amend, Terminate or Affect Enjoyment---§ 2038
164(6)
Powers to Designate the Persons Who Shall Enjoy or Possess Property or Income---§ 2036(a)(2)
170(5)
§ 2038 and 2036(a)(2)---Overlaps, Conflicts and Congruence
175(7)
Transfers Taking Effect at Death---§ 2037
182(9)
Reciprocal Trusts---Who Is the Grantor?
191(3)
Adequate and Full Consideration Under § 2035--2038
194(8)
The Widow's Election and Adequate and Full Consideration
202(5)
Transfers Incomplete Until Transferor's Death---Gift Tax Consequences
207(15)
Jointly Owned Property and Community Property
222(1)
Jointly Owned Property and Community Property---Estate and Gift Tax---§ 2040
222(16)
Life Insurance---Estate Tax and Gift Tax
238(25)
Proceeds of Life Insurance---Estate Tax Treatment---§ 2042
238(19)
Life Insurance---Gift Tax Consequences
257(6)
Annuities and Employee Death Benefits---Estate Tax and Gift Tax
263(14)
Estate Taxation of Annuities---§ 2039
263(12)
Annuities---Gift Tax
275(2)
Powers of Appointment---Estate and Gift Tax Consequences
277(18)
Powers of Appointment---Estate Tax Consequences---§ 2041
277(13)
Powers of Appointment---Gift Tax---§ 2514
290(5)
Inclusion and Valuation
295(35)
Inclusion and Valuation---Introduction
295(1)
Valuation---Estate Tax---§ 2031
296(6)
Special Valuation Rules---§§ 2701--2704
302(9)
Special Use Valuation---§ 2032A
311(2)
Alternate Valuation Date---§ 2032
313(5)
Estate Tax Inclusion and Valuation of Property Transferred During Life
318(9)
Valuation for Gift Tax Purposes
327(3)
Exemptions and Exclusions---Gift Tax (Gifts of Future Interests and Gifts to Minors)
330(18)
Exemptions
330(1)
Gift Tax Exclusions---§ 2503
330(5)
Gifts of Future Interests---§ 2503(b)
335(6)
Gifts to Minors, Crummey Trusts and Section 2503(c)
341(5)
Estate Tax Exclusion for Qualified Conservation Easements---§ 2031(c)
346(2)
Deductions---Estate and Gift Tax
348(20)
Estate Tax Deductions for Expenses, Debts, Taxes, Losses---§§ 2053--2054
348(8)
Estate Tax Charitable Contribution Deduction---§ 2055
356(5)
Gift Tax Charitable Contribution Deduction---§ 2522
361(1)
Disallowance of Charitable Deductions---Estate Tax and Gift Tax---§ 2055(e)(2) and § 2522(c)(2)
362(3)
The Estate Tax Deduction for Qualified Family-Owned Business Interests---§ 2057
365(2)
The Estate Tax Deduction for State Death Taxes---§ 2058
367(1)
Deductions in the Generation--Skipping Transfer Tax
367(1)
The Marital Deduction and Split Gifts
368(30)
Introduction to the Marital Deduction and Split Gifts
368(2)
The Estate Tax Marital Deduction---I.R.C. § 2056
370(8)
The Terminable Interest Rule---§ 2056(b)
378(8)
The Estate Tax Marital Deduction in Review
386(6)
The Gift Tax Marital Deduction---§ 2523
392(3)
Split Gifts and the Gift Tax
395(3)
Credits Against the Estate and Gift Taxes: Liability and Payment of the Taxes
398(16)
Unified Credit---Estate and Gift Tax---§ 2010, § 2505
398(7)
Other Credits Against the Estate Tax---I.R.C. §§ 2011--2014
405(4)
Liability and Payment of the Estate Tax
409(3)
Liability and Payment of the Gift Tax
412(1)
Liability and Payment of the Generation-Skipping Transfer Tax
413(1)
A Few Fundamentals of Estate Planning
414(26)
Introduction
414(1)
The Marital Deduction
415(6)
Transfer Tax Advantages of Lifetime Gifts
421(3)
Federal Income Tax Consequences of Certain Property Dispositions
424(9)
Planning and the Generation--Skipping Transfer Tax
433(7)
Reform Proposals and Fundamental Alternatives to Present Transfer Tax Systems
440(39)
Introduction; Reform Proposals
440(10)
Fundamental Alternatives
450(29)
Index 479

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