4646026

9780314153159

Black Letter Outline on Federal Wealth Transfer Taxes

Black Letter Outline on Federal Wealth Transfer Taxes
$53.24
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  • ISBN-13: 9780314153159
  • ISBN: 0314153152
  • Edition: 1
  • Publication Date: 2006
  • Publisher: West

AUTHOR

Yamamoto, Kevin M., Donaldson, Samuel A.

SUMMARY

The modern federal wealth transfer tax regime traces back to the Revenue Act of 1916. Today, the federal wealth transfer tax regime consists of three separate taxes: (1) the federal estate tax; (2) the federal gift tax; and (3) the federal generation-skipping transfer tax. All three taxes are excises imposed on the gratuitous transfer of wealth by individuals. Yamamoto and Donaldson's Black Letter Outline on Federal Wealth Transfer Taxes thoroughly covers and explains all three types of federal wealth transfer taxes.Yamamoto, Kevin M. is the author of 'Black Letter Outline on Federal Wealth Transfer Taxes ', published 2006 under ISBN 9780314153159 and ISBN 0314153152.

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