Estate & Gift Tax Handbook (2017) (Currently Unavailable)

Author(s): Susan Flax Posner

Published: Jul 14, 2017


ISBN: 9780808046448
Product Number: 10036900-0004
Volumes: 1
Update Frequency: Annually
1292 Pages

A practical exploration of federal estate and gift taxation, the Estate & Gift Tax Handbook (2017) provides timely and effective advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now, in one place, you can find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving. Written in concise, easy-to-understand language to demystify this complicated area of the law, the book is a valuable resource for readers approaching the subject from varied backgrounds and disciplines.

The 2017 edition of the Estate & Gift Tax Handbook updates the volume to reflect all legislative, judicial and administrative changes to the wealth transfer tax laws that occurred in the past year. These changes are important for the estate planner when advising clients on strategies designed to minimize wealth transfer tax and when preparing documents such as wills, trusts, and federal income, estate and gift tax returns. Included in the 2017 Estate & Gift Tax Handbook are important IRS revenue rulings, forms and publications, private letter rulings and IRS treasury regulations and significant developments from the federal courts including the U.S. Tax Court and the U.S. Courts of Appeal around the country.

Estate & Gift Tax Handbook (2017) is now available in an eBook format which you can download to your computer instantly.

  • Table of Contents

Estate & Gift Tax Handbook (2017)

Topics and Content


  • Chapter 1: Estate and Gift Tax Planning Overview
  • Chapter 2: The Federal Gift Tax
  • Chapter 3: Intrafamily Transactions as Gift Alternatives
  • Chapter 4: Life Insurance
  • Chapter 5: Anti-Freeze Valuation Rules
  • Chapter 6: GRITs, GRATs, GRUTs
  • Chapter 7: Qualified Personal Residence Truats (QPRTs)
  • Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers
  • Chapter 9: Powers of Appoitment--Estate & Gift Tax Consequences
  • Chapter 10: Charitable and Split Interest Transfers
  • Chapter 11: Marital Deduction
  • Chapter 12: Disclaimers--A Powerful Post-Mortem Tax Planning Tool
  • Chapter 13: Family Limited Partnerships (FLPs)
  • Chapter 14: Calculation of the Gift Tax
  • Chapter 15: Portability
  • Chapter 16: Transfer Taxes Imposed on Expatriates
  • Chapter 17: The Gift Tax Return--Form 709
  • Chapter 18: The Federal Estate Tax
  • Chapter 19: Valuation
  • Chapter 20: Estate Tax Deductions
  • Chapter 21: Estate Tax Credits
  • Chapter 22: Computation of Estate Tax
  • Chapter 23: Options for Paying the Estate Tax
  • Chapter 24: The Estate Tax Return--Form 706
  • Chapter 25: Generation-Skipping Transfer Tax
  • Chapter 26: Decedent's Final Income Tax Return
  • Chapter 27: Sample of Decedent's Final Income Tax Return
  • Chapter 28: Income Taxation of Trusts and Estates
  • Chapter 29: Sample Income Tax Return for Trusts
  • Chapter 30: Sample Income Tax Return for Estates
  • Chapter 31: Grantor Trusts
  • Chapter 32: Income in Respect of a Decedent
  • Appendix A: Glossary of Terms
  • Index
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