McNulty and McCouch's Federal Estate and Gift Taxation in a

McNulty and McCouch's Federal Estate and Gift Taxation in a Nutshell, 7th

This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the estate, gift, and generation-skipping transfer taxes, including lifetime and testamentary transfers, joint-and-survivor tenancies, life insurance, annuities, and powers of appointment; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities. Additional chapters cover basic tax and estate planning concepts, reform proposals, and fundamental alternatives to the current transfer tax system.

McNulty and McCouch's Federal Estate and Gift Taxation in a Nutshell, 7th