Add to ORKGThis section discusses how carryover basis is established and adjusted when property, including real property and financial instruments, is gifted (including gift tax adjustments). Implications of revocable and irrevocable trusts are explored, and issues involving the use of joint tenancy, especially those that might apply to today\u27s elderly, are examined
One of the more important provisions of the Tax Reform Act of 1976 and one that will tend to grow in...
Although the qualified personal residence trust can be effective for transferring substantial wealth...
The almost overwhelming trend in recent years toward the use of various forms of joint ownership of ...
This final section elaborates on establishing carryover basis in situations involving inheritances, ...
The establishment of joint tenancy\u27 ownership of property, or the termination of such a tenancy, ...
The taxpayer’s method of property acquisition is significant in determining the proper income tax or...
Joint tenancy is a way of sharing ownership among two or more persons in which each joint tenant hol...
The impact of estate and gift taxes is a major consideration in the formation and restructuring of c...
Understanding Estate and Gift Taxation is new to the LexisNexis Understanding Series. This book is d...
Estate and Gift Taxation, now in its third edition, provides teaching materials for a course on the ...
Understanding Estate and Gift Taxation is designed primarily for use by law students taking a course...
The unified estate and gift tax is levied on the transfer of assets that occurs when someone dies or...
Gifts have been given special treatment by the income tax laws since the first post-16th Amendment t...
Individuals may be subject to federal estate and gift taxes when large transfers of property, money,...
Although joint tenancy (and tenancy by the entirety in the few states where that form of co-ownershi...
One of the more important provisions of the Tax Reform Act of 1976 and one that will tend to grow in...
Although the qualified personal residence trust can be effective for transferring substantial wealth...
The almost overwhelming trend in recent years toward the use of various forms of joint ownership of ...
This final section elaborates on establishing carryover basis in situations involving inheritances, ...
The establishment of joint tenancy\u27 ownership of property, or the termination of such a tenancy, ...
The taxpayer’s method of property acquisition is significant in determining the proper income tax or...
Joint tenancy is a way of sharing ownership among two or more persons in which each joint tenant hol...
The impact of estate and gift taxes is a major consideration in the formation and restructuring of c...
Understanding Estate and Gift Taxation is new to the LexisNexis Understanding Series. This book is d...
Estate and Gift Taxation, now in its third edition, provides teaching materials for a course on the ...
Understanding Estate and Gift Taxation is designed primarily for use by law students taking a course...
The unified estate and gift tax is levied on the transfer of assets that occurs when someone dies or...
Gifts have been given special treatment by the income tax laws since the first post-16th Amendment t...
Individuals may be subject to federal estate and gift taxes when large transfers of property, money,...
Although joint tenancy (and tenancy by the entirety in the few states where that form of co-ownershi...
One of the more important provisions of the Tax Reform Act of 1976 and one that will tend to grow in...
Although the qualified personal residence trust can be effective for transferring substantial wealth...
The almost overwhelming trend in recent years toward the use of various forms of joint ownership of ...