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Viser: Fundamentals of Federal Estate, Gift, and Generation-Skipping Taxes - Cases and Materials
Fundamentals of Federal Estate, Gift, and Generation-Skipping Taxes
Cases and Materials
Anne-Marie Rhodes
(2017)
Sprog: Engelsk
om ca. 10 hverdage
Detaljer om varen
- Hardback: 607 sider
- Udgiver: West Academic (Maj 2017)
- ISBN: 9781634607629
The taxes are introduced in order of enactment - estate, gift, and GST - underscoring for students how infirmities in one tax can lead to another tax and how understanding tax history can aid in understanding tax. Each of the fifteen chapters begins with an overview of the chapter's main points and materials, and concludes with study problems for students to test their understanding. The core material is case law: lightly-edited cases with extensive notes that are both explanatory and exploratory.
Case law, however, is not wholly sufficient. Therefore, this text also incorporates Treasury and private practice perspectives to give a fuller view of tax law today. For example, the book has several examples of trust provisions to illustrate how lawyers translate statutory and regulatory commands into documents for their clients.