Nutshell: Federal Estate & Gift Taxation


Nutshell: Federal Estate & Gift Taxation


One of over 150 titles in West’s Law in a Nutshell series, this book is a comprehensive resource in an easy-to-read, concise format. With a title representing almost every area of law, Nutshells provide a solid understanding of a specific area of law and include references to important cases that have helped shaped the law. Topics included in this title are: wealth transfer taxation; constitutionality; the federal estate tax, gift tax and generation-skipping transfer tax outlined; unification of transfer taxes; gratuitous transfers; transfers during life; donative intent; consideration; property; transfer; inclusion in the gross estate; alternative valuation date; liability for tax; incomplete transfers; transfers in contemplation of death; retained interests or powers; revocable transfers; special valuation rules and estate freezes;” jointly-owned property; community property; property settlements; life insurance; annuities; employee death benefits; powers of appointment; inclusion; valuation; exemptions; exclusions; future interests; deductions (charitable

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