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遺産相続、信託、贈与の連邦税制 第4版

Federal Taxation of Estates, Trusts and Gifts: Cases, Problems and Materials, 4th Edition

Ira Mark Bloom, Kenneth F. Joyce

1 vol. xxviii, 827pp. Hardbound. 2014.

Matthew Bender. ISBN: 9781630430535

¥33,472

在庫あり

【Table of Contents】

Part I Introduction

Chapter 1 Background

Chapter 2 Overview of Federal Taxation of Estates, Trusts, and Gifts

Part II Basics of Wealth Transfer Taxation

Chapter 3 Estate Taxation Basics

Chapter 4 Gift Taxation Basics

Chapter 5 Generation-Skipping Transfer Tax Basics

Part III Application of Principles

Chapter 6 Transfers Near Death

Chapter 7 Retained Interest

Chapter 8 Revocable Transfers

Chapter 9 Retention of Powers Other Than the Power to Revoke

Chapter 10 Life Insurance

Chapter 11 Annuities and Other Retirement Arrangements

Chapter 12 Third-Party Powers

Chapter 13 Concurrent Property Interests

Chapter 14 Income Taxation of Estates, Trusts, and Beneficiaries

Part IV Policy Considerations

Chapter 15 Perspectives on the Current Wealth Transfer Tax System