Estate and Gift Taxes Research & Guidance

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BNA Tax & Accounting is your trusted source for detailed analysis and insights on estate and gift taxes. Our renowned Portfolios — written by leading practitioners — provide you with key analysis and compliance guidance on every aspect of estate and gift taxes, including administration, annuities, exemption amount, estate tax return, gift tax, federal gift tax, pre-tax reform act 1976, revocable transfers, valuation, and more. Our experts give you real-world business scenarios providing best practices and alternative approaches to on tax & accounting topics and transactions. Access practice tools, working papers, client letters, source documents, and news to see why tens of thousands of practitioners rely on BNA for exceptional tax and accounting guidance.

23 Products Found
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Estates, Gifts and Trusts Portfolios Library
The premier estates, gifts and trusts resource that features research, planning and implementation tools on one platform — backed by the nation's leading tax authorities. You'll receive in-depth analysis of key issues necessary for developing and implementing the best estate, gift, and related incom...		15-Day Free TrialAdd to Cart
Taxation of Jointly Owned Property (Portfolio 823)
Taxation of Jointly Owned Property presents a detailed study of the federal estate, gift, and income taxation of concurrent ownership interests in property with respect to which there is a right of survivorship. This Portfolio, written by Robert T. Danforth, Associate Professor of Law, Washington an...		$400.00Add to Cart
Private Annuities and Self-Canceling Installment Notes (Portfolio 805)
Private Annuities and Self-Canceling Installment Notes describes the advantages and disadvantages of private annuities and self-canceling installment notes (SCINs). This Portfolio, written by Edward P. Wojnaroski, Jr., Esq., M.S. (Tax), CFP™, Williams Coulson Johnson Lloyd Parker & Tedesco, LLC, als...		$400.00Add to Cart
Incomplete Lifetime Transfers: Retained Powers Under Sections 2036(a)(2) and 2038 (Portfolio 50)
Incomplete Lifetime Transfers: Retained Powers Under Sections 2036(a)(2) and 2038, written by Henry J. Lischer, Jr., Professor of Law at Southern Methodist University, is concerned with lifetime transfers with respect to which the transferor retains or possesses at death one or more rights or powers...		$400.00Add to Cart
Incomplete Lifetime Transfers: Retained Beneficial Interests Under Sections 2036(a)(1) and 2037 (Portfolio 52)
Incomplete Lifetime Transfers: Retained Beneficial Interests Under Sections 2036(a)(1) and 2037, written by Henry J. Lischer, Jr.,Professor of Law at Southern Methodist University, is concerned with lifetime transfers with respect to which the transferor retains at death one or more specified benefi...		$400.00Add to Cart
Income Taxation of Trusts and Estates (Portfolio 852)
Income Taxation of Trusts and Estates provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries.  This Portfolio, written by Alan S. Acker, Esq., Columbus, Ohio, discusses the types of entities covered by the rules of subchapter J of the Code, ...		$400.00Add to Cart
Income in Respect of a Decedent (Portfolio 862)
Income in Respect of a Decedent, written by Alan S. Acker, Esq., Columbus, Ohio, discusses the scheme for taxing “income in respect of a decedent” (IRD). The IRD scheme is intended to eliminate, as much as possible, the consequences of death on the operation of the income tax laws. It accomplishes t...		$400.00Add to Cart
Gross Estate — Section 2033 (Portfolio 817)
Gross Estate — Section 2033 is a fundamental building block for estate planners as it deals primarily with the question of which interests in property are includible in a decedent's gross estate. This question is to be distinguished from questions of valuation, at which §2031 is directed, although t...		$400.00Add to Cart
Gifts to Minors (Portfolio 846)
Gifts to Minors analyzes in detail the major income tax and transfer tax consequences of gifts to or for the benefit of donees of an age less than majority. This Portfolio, which is intended to familiarize the reader with the planning possibilities and the potential problem areas associated with gif...		$400.00Add to Cart
Gifts (Portfolio 845)
Gifts discusses the definition of “taxable gift” and analyzes when a transfer subject to the gift tax occurs. Donative intent on the part of the transferor is not required for the transfer to be a taxable gift; instead, an objective test of whether there was sufficient consideration for the transfer...		$400.00Add to Cart
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