Federal Wealth Transfer Taxes |
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| Author:
| Yamamoto, Kevin M.
Donaldson, Samuel A. |
| Series title: | Black Letter Outline Ser. |
| ISBN: | 978-0-314-15315-9 |
| Publication Date: | Jan 2006 |
| Publisher: | West Academic
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| Imprint: | West Academic Publishing |
| Book Format: | Paperback |
| List Price: | USD $35.00 |
Book Description:
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The modern federal wealth transfer tax regime traces back to the Revenue Act of 1916. Today, the federal wealth transfer tax regime consists of three separate taxes: (1) the federal estate tax; (2) the federal gift tax; and (3) the federal generation-skipping transfer tax. All three taxes are excises imposed on the gratuitous transfer of wealth by individuals. Yamamoto and Donaldson's Black Letter Outline on Federal Wealth Transfer Taxes thoroughly covers and explains all three types...
More DescriptionThe modern federal wealth transfer tax regime traces back to the Revenue Act of 1916. Today, the federal wealth transfer tax regime consists of three separate taxes: (1) the federal estate tax; (2) the federal gift tax; and (3) the federal generation-skipping transfer tax. All three taxes are excises imposed on the gratuitous transfer of wealth by individuals. Yamamoto and Donaldson's Black Letter Outline on Federal Wealth Transfer Taxes thoroughly covers and explains all three types of federal wealth transfer taxes.