Estate & Gift Tax Handbook (2020) (U.S.)

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Provides timely and effective advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system.

Author: Susan Flax Posner

Provides timely and effective advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now, in one place, you can find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving.

The 2020 edition of the Estate & Gift Tax Handbook updates the volume to reflect all legislative, judicial and administrative changes to the wealth transfer tax laws that occurred in the past year. These changes are important for the estate planner when advising clients on strategies designed to minimize wealth transfer tax and when preparing documents such as wills, trusts, and federal income, estate and gift tax returns. Included in the 2019 Estate & Gift Tax Handbook are important IRS revenue rulings, forms and publications, private letter rulings and IRS treasury regulations and significant developments from the federal courts including the U.S. Tax Court and the U.S. Courts of Appeal around the country.

  • Chapter 1: Estate and Gift Tax Planning Overview
  • Chapter 2: The Federal Gift Tax
  • Chapter 3: Intrafamily Transactions as Gift Alternatives
  • Chapter 4: Life Insurance
  • Chapter 5: Anti-Freeze Valuation Rules
  • Chapter 6: GRITs, GRATs, GRUTs
  • Chapter 7: Qualified Personal Residence Trusts (QPRTs)
  • Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers
  • Chapter 9: Powers of Appointment—Estate & Gift Tax Consequences
  • Chapter 10: Charitable and Split Interest Transfers
  • Chapter 11: Marital Deduction
  • Chapter 12: Disclaimers—A Powerful Post-Mortem Tax Planning Tool
  • Chapter 13: Family Limited Partnerships (FLPs)
  • Chapter 14: Calculation of the Gift Tax
  • Chapter 15: Portability
  • Chapter 16: Transfer Taxes Imposed on Expatriates
  • Chapter 17: The Gift Tax Return—Form 709
  • Chapter 18: The Federal Estate Tax
  • Chapter 19: Valuation
  • Chapter 20: Estate Tax Deductions
  • Chapter 21: Estate Tax Credits
  • Chapter 22: Computation of Estate Tax
  • Chapter 23: Options for Paying the Estate Tax
  • Chapter 24: The Estate Tax Return—Form 706
  • Chapter 25: Generation-Skipping Transfer Tax
  • Chapter 26: Decedent's Final Income Tax Return
  • Chapter 27: Sample of Decedent's Final Income Tax Return
  • Chapter 28: Income Taxation of Trusts and Estates
  • Chapter 29: Sample Income Tax Return for Trusts
  • Chapter 30: Sample Income Tax Return for Estates
  • Chapter 31: Grantor Trusts
  • Chapter 32: Income in Respect of a Decedent
  • Appendix A: Glossary of Terms
  • Index

 

7/30/2020       1,292 pages    9780808054726

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UpdatesN/A
FormatBook
ISBN9780808054726
Publication DateJun 30, 2020