McNulty and McCouch's Federal Estate and Gift Taxation in a Nutshell
, by McNulty, John K.; McCouch, Grayson M. P.Note: Supplemental materials are not guaranteed with Rental or Used book purchases.
- ISBN: 9780314276407 | 0314276408
- Cover: Paperback
- Copyright: 6/3/2011
This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the estate, gift, and generation-skipping transfer taxes, including lifetime and testamentary transfers, joint-and-survivor tenancies, life insurance, annuities, and powers of appointment; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities. Additional chapters cover basic tax and estate planning concepts, reform proposals, and fundamental alternatives to the current transfer tax system.