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OverviewThe 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. Full Product DetailsAuthor: Boris I. Bittker , Elias Clark , Grayson M.P. McCouchPublisher: West Academic Publishing Imprint: West Academic Press Edition: 12th Revised edition Weight: 1.418kg ISBN: 9781684674510ISBN 10: 1684674514 Pages: 723 Publication Date: 28 February 2020 Audience: Professional and scholarly , Professional & Vocational Format: Hardback Publisher's Status: Active Availability: In Print  This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |
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