Federal Taxation of Wealth Transfers: Analyses, Proposals and Perspectives

ISBN: 9781634829922 出版年：2015 页码：110 Jerry Washington Nova Science

This book contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes as they apply to transfers in 2014. It provides basic principles regarding the computation of these three transfer taxes. It also provides a history, description, and analysis of the Federal estate, gift, and generation-skipping transfer taxes (also referred to as the “wealth transfer taxes”), as well as a description of selected reform proposals.