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Sum & Substance: Estate & Gift Tax (The "Outstanding Professor" Audio Tape Series)
Sum Substance Estate Gift Tax - The "Outstanding Professor" Audio Tape Series Author:John K. McNulty This audio tape overviews the history, evolution, and constitutionality of wealth transfer taxation; gift, estate, and generation-skipping taxation; rates and progressivity; and gratuitous transfers. Explores "property"; "transfer"; community and marital property and property settlements; unification of the transfer taxes; unlimited marital dedu... more »ction; and discusses what are taxable transfers. Also covers future interests; time of gifts; donative intent, interests and consideration; divorce; inclusion in the gross estate; transfers in contemplation of death and incomplete transfers; retained interests and powers; special valuation rules and estate freezes; life insurance, annuities, and employee death benefits; powers of appointment; taxable estate; marital deductions and split gifts; terminable interest rule; credits, liability and payment; the unified credit; and international and estate planning fundamentals.« less