Introduction to Estate and Gift Taxes

Introduction to Estate and Gift Taxes

Author:

Publisher:

Published: 2002

Total Pages:

ISBN-13:

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Gift Duty

Gift Duty

Author:

Publisher:

Published: 2000

Total Pages: 0

ISBN-13:

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Download or read book Gift Duty written by and published by . This book was released on 2000 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Taxation of Estates, Gifts and Trusts

Taxation of Estates, Gifts and Trusts

Author: Regis W. Campfield

Publisher:

Published: 1999

Total Pages: 1000

ISBN-13:

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Download or read book Taxation of Estates, Gifts and Trusts written by Regis W. Campfield and published by . This book was released on 1999 with total page 1000 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Introduction to Estate and Gift Taxes, Publication 950, (Revised March 2002)

Introduction to Estate and Gift Taxes, Publication 950, (Revised March 2002)

Author:

Publisher:

Published: 2002

Total Pages: 8

ISBN-13:

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Download or read book Introduction to Estate and Gift Taxes, Publication 950, (Revised March 2002) written by and published by . This book was released on 2002 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Rethinking Estate and Gift Taxation

Rethinking Estate and Gift Taxation

Author: William G. Gale

Publisher: Rowman & Littlefield

Published: 2011-07-01

Total Pages: 544

ISBN-13: 9780815719861

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Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.


Book Synopsis Rethinking Estate and Gift Taxation by : William G. Gale

Download or read book Rethinking Estate and Gift Taxation written by William G. Gale and published by Rowman & Littlefield. This book was released on 2011-07-01 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.


United States Code

United States Code

Author: United States

Publisher:

Published: 2001

Total Pages: 1420

ISBN-13:

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Download or read book United States Code written by United States and published by . This book was released on 2001 with total page 1420 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Federal Estate and Gift Taxation

Federal Estate and Gift Taxation

Author: Richard B. Stephens

Publisher:

Published: 1996

Total Pages: 532

ISBN-13:

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This treatise contains a comprehensive discussion of the estate and gift tax provisions of the IRC. Practical problems of estate and gift tax planning are analyzed in depth. Gift tax deductions and credits against estate taxes are examined in the work.


Book Synopsis Federal Estate and Gift Taxation by : Richard B. Stephens

Download or read book Federal Estate and Gift Taxation written by Richard B. Stephens and published by . This book was released on 1996 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: This treatise contains a comprehensive discussion of the estate and gift tax provisions of the IRC. Practical problems of estate and gift tax planning are analyzed in depth. Gift tax deductions and credits against estate taxes are examined in the work.


The Gift of Death

The Gift of Death

Author: Jacques Derrida

Publisher: University of Chicago Press

Published: 1996-06

Total Pages: 123

ISBN-13: 0226143066

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In The Gift of Death, Jacques Derrida's most sustained consideration of religion to date, he continues to explore questions introduced in Given Time about the limits of the rational and responsible that one reaches in granting or accepting death, whether by sacrifice, murder, execution, or suicide. Derrida analyzes Patocka's Heretical Essays on the History of Philosophy and develops and compares his ideas to the works of Heidegger, Levinas, and Kierkegaard. A major work, The Gift of Death resonates with much of Derrida's earlier writing and will be of interest to scholars in anthropology, philosophy, and literary criticism, along with scholars of ethics and religion. "The Gift of Death is Derrida's long-awaited deconstruction of the foundations of the project of a philosophical ethics, and it will long be regarded as one of the most significant of his many writings."—Choice "An important contribution to the critical study of ethics that commends itself to philosophers, social scientists, scholars of relgion . . . [and those] made curious by the controversy that so often attends Derrida."—Booklist "Derrida stares death in the face in this dense but rewarding inquiry. . . . Provocative."—Publishers Weekly


Book Synopsis The Gift of Death by : Jacques Derrida

Download or read book The Gift of Death written by Jacques Derrida and published by University of Chicago Press. This book was released on 1996-06 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: In The Gift of Death, Jacques Derrida's most sustained consideration of religion to date, he continues to explore questions introduced in Given Time about the limits of the rational and responsible that one reaches in granting or accepting death, whether by sacrifice, murder, execution, or suicide. Derrida analyzes Patocka's Heretical Essays on the History of Philosophy and develops and compares his ideas to the works of Heidegger, Levinas, and Kierkegaard. A major work, The Gift of Death resonates with much of Derrida's earlier writing and will be of interest to scholars in anthropology, philosophy, and literary criticism, along with scholars of ethics and religion. "The Gift of Death is Derrida's long-awaited deconstruction of the foundations of the project of a philosophical ethics, and it will long be regarded as one of the most significant of his many writings."—Choice "An important contribution to the critical study of ethics that commends itself to philosophers, social scientists, scholars of relgion . . . [and those] made curious by the controversy that so often attends Derrida."—Booklist "Derrida stares death in the face in this dense but rewarding inquiry. . . . Provocative."—Publishers Weekly


The Federal Gift Tax

The Federal Gift Tax

Author: David Joulfaian

Publisher:

Published: 2007

Total Pages: 0

ISBN-13:

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The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.


Book Synopsis The Federal Gift Tax by : David Joulfaian

Download or read book The Federal Gift Tax written by David Joulfaian and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.


Comparable Provisions of Death Duty and Gift Tax Conventions Between United States and Other Countries

Comparable Provisions of Death Duty and Gift Tax Conventions Between United States and Other Countries

Author: United States. Internal Revenue Service

Publisher:

Published: 1955

Total Pages: 154

ISBN-13:

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Book Synopsis Comparable Provisions of Death Duty and Gift Tax Conventions Between United States and Other Countries by : United States. Internal Revenue Service

Download or read book Comparable Provisions of Death Duty and Gift Tax Conventions Between United States and Other Countries written by United States. Internal Revenue Service and published by . This book was released on 1955 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: