Federal taxation of wealth transfers: cases and problems
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Burlington, MA
Aspen Publishing
[2024]
|
| Ausgabe: | fifth edition |
| Schriftenreihe: | Aspen casebook series
|
| Schlagworte: | |
| Beschreibung: | xxi, 567 Seiten 26 cm |
| ISBN: | 1543804608 9781543804607 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV049787002 | ||
| 003 | DE-604 | ||
| 005 | 20241015 | ||
| 007 | t | ||
| 008 | 240718s2024 b||| 00||| eng d | ||
| 020 | |a 1543804608 |9 1-5438-0460-8 | ||
| 020 | |a 9781543804607 |9 978-1-5438-0460-7 | ||
| 035 | |a (DE-599)BVBBV049787002 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-M382 | ||
| 100 | 1 | |a Willbanks, Stephanie J. |e Verfasser |0 (DE-588)170686167 |4 aut | |
| 245 | 1 | 0 | |a Federal taxation of wealth transfers |b cases and problems |c Stephanie J. Willbanks, Alyssa A. DiRusso |
| 250 | |a fifth edition | ||
| 264 | 1 | |a Burlington, MA |b Aspen Publishing |c [2024] | |
| 300 | |a xxi, 567 Seiten |c 26 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Aspen casebook series | |
| 653 | 0 | |a Inheritance and transfer tax / Law and legislation / United States | |
| 653 | 0 | |a Gifts / Taxation / Law and legislation / United States | |
| 653 | 0 | |a Gifts / Taxation / Law and legislation | |
| 653 | 0 | |a Inheritance and transfer tax / Law and legislation | |
| 653 | 2 | |a United States | |
| 653 | 6 | |a Casebooks (Law) | |
| 653 | 6 | |a Recueils de cas | |
| 700 | 1 | |a DiRusso, Alyssa A. |e Sonstige |0 (DE-588)134499797X |4 oth | |
| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe, EPUB |z 979-8-8890-6153-3 |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-035127854 | |
Datensatz im Suchindex
| _version_ | 1812996329472786432 |
|---|---|
| adam_text | |
| any_adam_object | |
| author | Willbanks, Stephanie J. |
| author_GND | (DE-588)170686167 (DE-588)134499797X |
| author_facet | Willbanks, Stephanie J. |
| author_role | aut |
| author_sort | Willbanks, Stephanie J. |
| author_variant | s j w sj sjw |
| building | Verbundindex |
| bvnumber | BV049787002 |
| contents | Introduction to the federal transfer tax system -- Income taxation of the transfer of wealth -- Valuation -- The definition of a gift -- Completion -- The annual exclusion -- Property owned at death -- Joint ownership -- Retained interests -- Annuities and employee death benefits -- Powers of appointment -- Life insurance -- Expenses, claims, debts, taxes, and losses -- Transfers to charity -- Transfers to the surviving spouse -- Credits and calculation of the gift and estate taxes -- The generation-skipping transfer tax |
| ctrlnum | (DE-599)BVBBV049787002 |
| edition | fifth edition |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 c 4500</leader><controlfield tag="001">BV049787002</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20241015</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">240718s2024 b||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1543804608</subfield><subfield code="9">1-5438-0460-8</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781543804607</subfield><subfield code="9">978-1-5438-0460-7</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV049787002</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Willbanks, Stephanie J.</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)170686167</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Federal taxation of wealth transfers</subfield><subfield code="b">cases and problems</subfield><subfield code="c">Stephanie J. Willbanks, Alyssa A. DiRusso</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">fifth edition</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Burlington, MA</subfield><subfield code="b">Aspen Publishing</subfield><subfield code="c">[2024]</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">xxi, 567 Seiten</subfield><subfield code="c">26 cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Aspen casebook series</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Inheritance and transfer tax / Law and legislation / United States</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Gifts / Taxation / Law and legislation / United States</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Gifts / Taxation / Law and legislation</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Inheritance and transfer tax / Law and legislation</subfield></datafield><datafield tag="653" ind1=" " ind2="2"><subfield code="a">United States</subfield></datafield><datafield tag="653" ind1=" " ind2="6"><subfield code="a">Casebooks (Law)</subfield></datafield><datafield tag="653" ind1=" " ind2="6"><subfield code="a">Recueils de cas</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">DiRusso, Alyssa A.</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)134499797X</subfield><subfield code="4">oth</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Online-Ausgabe, EPUB</subfield><subfield code="z">979-8-8890-6153-3</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-035127854</subfield></datafield></record></collection> |
| id | DE-604.BV049787002 |
| illustrated | Not Illustrated |
| indexdate | 2024-10-15T16:00:34Z |
| institution | BVB |
| isbn | 1543804608 9781543804607 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-035127854 |
| open_access_boolean | |
| owner | DE-M382 |
| owner_facet | DE-M382 |
| physical | xxi, 567 Seiten 26 cm |
| publishDate | 2024 |
| publishDateSearch | 2024 |
| publishDateSort | 2024 |
| publisher | Aspen Publishing |
| record_format | marc |
| series2 | Aspen casebook series |
| spelling | Willbanks, Stephanie J. Verfasser (DE-588)170686167 aut Federal taxation of wealth transfers cases and problems Stephanie J. Willbanks, Alyssa A. DiRusso fifth edition Burlington, MA Aspen Publishing [2024] xxi, 567 Seiten 26 cm txt rdacontent n rdamedia nc rdacarrier Aspen casebook series Inheritance and transfer tax / Law and legislation / United States Gifts / Taxation / Law and legislation / United States Gifts / Taxation / Law and legislation Inheritance and transfer tax / Law and legislation United States Casebooks (Law) Recueils de cas DiRusso, Alyssa A. Sonstige (DE-588)134499797X oth Erscheint auch als Online-Ausgabe, EPUB 979-8-8890-6153-3 |
| spellingShingle | Willbanks, Stephanie J. Federal taxation of wealth transfers cases and problems Introduction to the federal transfer tax system -- Income taxation of the transfer of wealth -- Valuation -- The definition of a gift -- Completion -- The annual exclusion -- Property owned at death -- Joint ownership -- Retained interests -- Annuities and employee death benefits -- Powers of appointment -- Life insurance -- Expenses, claims, debts, taxes, and losses -- Transfers to charity -- Transfers to the surviving spouse -- Credits and calculation of the gift and estate taxes -- The generation-skipping transfer tax |
| title | Federal taxation of wealth transfers cases and problems |
| title_auth | Federal taxation of wealth transfers cases and problems |
| title_exact_search | Federal taxation of wealth transfers cases and problems |
| title_full | Federal taxation of wealth transfers cases and problems Stephanie J. Willbanks, Alyssa A. DiRusso |
| title_fullStr | Federal taxation of wealth transfers cases and problems Stephanie J. Willbanks, Alyssa A. DiRusso |
| title_full_unstemmed | Federal taxation of wealth transfers cases and problems Stephanie J. Willbanks, Alyssa A. DiRusso |
| title_short | Federal taxation of wealth transfers |
| title_sort | federal taxation of wealth transfers cases and problems |
| title_sub | cases and problems |
| work_keys_str_mv | AT willbanksstephaniej federaltaxationofwealthtransferscasesandproblems AT dirussoalyssaa federaltaxationofwealthtransferscasesandproblems |