Federal Estate and Gift Taxation (Hardcover, 12th Revised edition)

The Twelfth 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. It reflects changes in the basic exclusion amount under the Tax Cuts and Jobs Act of 2017, as well as final regulations implementing the Supreme Court's Obergefell decision concerning same-sex marriage and recent judicial decisions concerning lifetime transfers and family limited partnerships.

General

Imprint:	West Academic Press
Country of origin:	United States
Series:	American Casebook Series
Release date:	February 2020
Authors:	Boris I Bittker • Elias Clark • Grayson M. P McCouch
Dimensions:	254 x 191mm (L x W)
Format:	Hardcover
Pages:	723
Edition:	12th Revised edition
ISBN-13:	978-1-68467-451-0
Categories:	Books > Law > General
LSN:	1-68467-451-4
Barcode:	9781684674510

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