Federal Estate and Gift Taxation (American Casebook Series)
ISBN-13:
9781684674510
ISBN-10:
1684674514
Edition:
12
Author:
Boris Bittker, Elias Clark, Grayson McCouch
Publication date:
2020
Publisher:
West Academic Publishing
Format:
Hardcover
723 pages
Category:
Tax Law
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Book details
ISBN-13:
9781684674510
ISBN-10:
1684674514
Edition:
12
Author:
Boris Bittker, Elias Clark, Grayson McCouch
Publication date:
2020
Publisher:
West Academic Publishing
Format:
Hardcover
723 pages
Category:
Tax Law
Summary
Federal Estate and Gift Taxation (American Casebook Series) (ISBN-13: 9781684674510 and ISBN-10: 1684674514), written by authors
Boris Bittker, Elias Clark, Grayson McCouch, was published by West Academic Publishing in 2020.
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Description
The Twelfth Edition continues to provide an engaging and insightful introduction to the federal estate, gift, and generation-skipping transfer taxes, placing leading cases in historical context and exploring their practical significance and policy implications. It reflects changes in the basic exclusion amount under the Tax Cuts and Jobs Act of 2017, as well as final regulations implementing the Supreme Court’s Obergefell decision concerning same-sex marriage and recent judicial decisions concerning lifetime transfers and family limited partnerships.
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