£162.98

West Academic Publishing Federal Estate and Gift Taxation (American Casebook Series)

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£166.25 £162.65 £163.44 £164.22 £165.01 £165.79 £166.58 09 June 2024 06 November 2024 05 April 2025 02 September 2025 31 January 2026

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Description

The Tenth Edition continues to provide an engaging and insightful introduction to the federal estate, gift, and generation-skipping transfer taxes, placing leading cases in historical context and exploring their practical significance and policy implications. It reflects statutory changes in rates and exemptions under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, including the introduction of """"portability"""" of the unified credit between spouses. The new edition also addresses recent amendments to estate tax regulations concerning the deductibility of claims and administration expenses, as well as judicial decisions concerning defined value formula gifts, transfers with retained life estates, and family limited partnerships.

Product Specifications

Format
Hardcover
Domain
Amazon UK
Release Date
30 June 2011
Listed Since
07 June 2011

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