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Pierce County Law Library
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14
titles matched:
Gifts -- Taxation -- Law and legislation -- United States.
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1.
Federal estate and gift taxation in a nutshell / by John K. McNulty, Grayson M.P. McCouch.
by
McNulty, John K.
St. Paul, MN : Thomson/West, c2003.
Notes:
Includes index.
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6572.Z9 M3 2003
Checked in
2.
Subchapter J--throwback rules / by Daniel C. Knickerbocker, Jr.
by
Knickerbocker, Daniel C., 1919-
[Washington, D.C.] : Tax Management Inc., c2003-
Notes:
"This portfolio revises and supersedes 856 T.M. ..."
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no. 856-2nd
Available for use
3.
Transfers to noncitizen spouses / by Douglas L. Siegler.
by
Siegler, Douglas L.
Arlington, VA : Tax Management, Inc., c2011-
Contents:
Disallowance of Federal estate tax marital deduction -- Qualification as a QDOT -- When is qualification as a QDOT determined? -- provisions for reformation -- Transfers by the surviving spouse of outright bequests and nonprobate property to a QDOT -- Special rules for nonassignable annuities and other arrangements -- Taxation of QDOTs -- Death of the noncitizen surviving spouse -- Federal gift tax on transfers to noncitizen spouses -- Effect of changes in the federal gift and estate tax marital deduction on U.S. tax treaties -- Effective date provisions -- Planning for the marital deduction for noncitizen spouses.
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no.842-2nd.
Available for use
4.
Administrative powers / by Alan S. Acker.
by
Acker, Alan S., 1953-
Arlington, VA : Tax Management Inc., c2012-
Contents:
General estate and gift tax implications -- Definition of administrative powers -- Creation of administrative powers -- Power of settlor to act as trustee or to appoint trustees -- Estate tax statutory concepts -- Gift tax statutory concepts -- Effect of state law -- Specific administrative powers.
Notes:
"Revises and supersedes 820-2nd T.M."
"describes and analyzes the development of the law with regard to the estate and gift tax consequences of various administrative powers granted to trustees; reserved by a settlor or a decedent; or held by an executor, custodian or others, including third parties such as trust protectors." -- iii.
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no.820-3rd
Available for use
5.
Federal gift, estate, and generation-skipping transfer taxation of life insurance / Lawrence Brody, Norman H. Lane, Mary Ann Mancini.
by
Brody, Lawrence, 1942-
Chicago, Ill. : ABA Section of Real Property, Trust & Estate Law, c2012.
Contents:
Gift taxation of life insurance -- Estate taxation of life insurance -- Generation-skipping transfer taxation of life insurance -- Community property considerations.
Notes:
Rev. ed. of: Federal gift, estate, and generation-skipping transfer taxation of life insurance / Kevin D. Millard, Lawrence Brody, Norman H. Lane. 2nd ed. 1998.
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF736.L4 .B76 2012
Available for use
6.
Spouse's elective share / by Christopher P. Cline, Jeffrey N. Pennell, Terry L. Turnipseed.
by
Cline, Christopher P.
Arlington, VA : Tax Management Inc., c2012-
Contents:
Introduction -- Policy concerns over the elective share -- Representative elective share statutes -- Related relevant uniform acts -- Tax consequences of elective share statutes -- Planning to minimize an elective share -- Impact on other beneficiaries -- Conflict of laws aspects -- Conflicts of interest.
Notes:
"is a detailed study of the state law right granted to a surviving spouse to reject a deceased spouse's estate plan in favor of a statutorily determined share of that decedent's estate. The portfolio analyzes the origin and policy underpinnings of the spouse's entitlement, compares the elective share to community property, and addresses the dissonance between a spouse's marital property entitlement on termination of a marriage inter vivos (dissolution) versus at death (the elective share). - p. iii.
Update frequency:
Updated irregularly.
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no. 841
Available for use
7.
Estate and gift tax issues for employee benefit plans / by Louis A. Mezzullo.
by
Mezzullo, Louis A., 1944-
Arlington, VA : Tax Management Inc., c2013-
Contents:
Background -- Transfer and income taxes; penalty taxes -- Planning.
Notes:
"...discusses estate planning considerations relating to distributions from qualified retirement plans and individual retirement accounts (IRAs). The portfolio includes a general discussion of qualified retirement plans, traditional IRAs, Roth IRAs, and nonqualified deferred compensation plans. In addition, spousal rights, provided under the Retirement Equity Act of 1984, are discussed in detail." - iii.
"This Portfolio revises and supersedes 378-3rd T.M., Estate and gift tax issues for employee benefit plans."
Update frequency:
Updated irregularly.
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no. 378-4th
Checked in
8.
Estate and gift tax issues for employee benefit plans / by Louis A. Mezzullo.
by
Mezzullo, Louis A., 1944-
Arlington, VA. : Tax Management Inc., c2013-
Contents:
Background -- Transfer and income taxes; penalty taxes -- Planning.
Notes:
"explores the gift, estate, and generation-skipping transfer tax issues that arise with respect to qualified retirement plan benefits and IRAs. It also discusses income tax considerations, including the income taxation of distributions, the special income tax treatment of employer securities received as part of a distribution, income in respect of a decedent issues that arise when plan benefits and IRAs are paid to the beneficiaries of a deceased participant or account holder, rolling over inherited IRAs, and the ability to roll over distributions from qualified retirement plans. -- iii.
"This Portfolio revises and supersedes 814-3rd T.M., Estate and gift tax issues for employee benefit plans."
Update frequency:
Updated irregularly.
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no.814-4th
Available for use
9.
Tax planning for family wealth transfers during life : analysis with forms / Howard M. Zaritsky ; [edited by] Bruce Furst, Mark Canizio, Max Clarke.
by
Zaritsky, Howard M.
New York, NY : Thomson Reuters, c2013.
Contents:
v.1 An intrafamily transfer program -- Outright transfers, transfers by representatives, and transfers of concurrent ownership interests -- Transfers with retained interests -- Gifts to minors -- Transfers split with charities -- Transfers split with spouse -- v. 2 Transfers to persons with special circumstances -- Transfers by persons with special problems -- Transfers of interests in family corporations -- Transfers of interests in family partnerships and limited liability companies -- Transfers of special assets -- Making large transfers with reduced gift taxes.
Notes:
Includes index.
Supplement note:
Updated with pages that are interfiled and with a softbound supplement volume.
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Online & discs
KF6572 .Z3 2013
Available for use
Pierce County Law Library
Reading Room
KF6572 .Z3 2013
Available for use
Pierce County Law Library
Reading Room
KF6572 .Z3 2013
Available for use
Pierce County Law Library
Reading Room
KF6572 .Z3 2013
Available for use
10.
Estate planning / by William P. Streng.
by
Streng, William P.
Arlington, VA : Tax Management Inc., c2013-
Contents:
Inventory of the client's assets and objectives -- Preliminary estate planning considerations -- The basic federal transfer tax and income tax structure -- Fundamental testamentary planning -- Lifetime asset transfers -- Intrafamily transfer alternatives to gifts -- Generation-skipping transfers -- Special nonprobate planning situations -- Special business planning situations -- Special executive compensation/deferred benefits estate planning -- Post-mortem estate planning -- Estate planner-client relationship.
Notes:
"This portfolio revises and supersedes 800 T.M.-2nd"--Cover.
"...designed as an authoritative and practical working tool for attorneys, accountants, and others involved in estate planning practice. The basic estate, gift, and trust planning concepts are presented in a descriptive and conveniently accessible form. The topics treated include: the development by the advisor of an estate planning strategy for the client; fundamentals of the federal transfer tax system and related federal income tax rules; lifetime donative asset transfers; gratuitous property transfers at death; generation-skipping transfers; special property transfer planning considerations (e.g., community property, life insurance, charitable transfers, closely held corporations); and post-mortem planning. - p. iii.
Location
Collection
Call No.
Status
Due Date
Pierce County Law Library
Reading Room
KF6289.A1 T35 no.800-3rd
Checked in
means this library owns a copy
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