Federal Estate and Gift Taxation (Nutshell Series)

Federal Estate and Gift Taxation (Nutshell Series)
by John K. McNulty, Grayson McCouch

Federal Estate and Gift Taxation (Nutshell Series)
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Book Summary Information

Author: Grayson McCouch, John K. McNulty
Edition: Paperback
Published: 2003-05
ISBN: 0314146032
Number of pages: 492
Publisher: West Group
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Summary of Federal Estate and Gift Taxation (Nutshell Series)

The Ninth 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. The new edition takes account of recent statutory changes (including the scheduled phaseout of the taxes under the 2001 Act) as well as judicial and administrative rulings concerning family limited partnerships, annual exclusion gifts, contingent liabilities, restrictive agreements, and valuation discounts.

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