Federal estate and gift taxation / Richard B. Stephens, Guy B. Maxfield, Stephen A. Lind, with the assistance of Dennis A. Calfee

Author	Stephens, Richard B
Title	Federal estate and gift taxation / Richard B. Stephens, Guy B. Maxfield, Stephen A. Lind, with the assistance of Dennis A. Calfee
Imprint	Boston : Warren, Gorham & Lamont, c1978
Edition	4th ed., abridged ed. for student use only
Descript	ca. 800 p. in various pagings ; 25 cm

CONTENT

An Overview of the federal taxes imposed on gratuitous shifting of interests in property -- Imposition of estate tax -- Credits against estate tax -- The Gross estate -- The Taxable estate -- Miscellaneous estate tax provisions -- Determination of tax liability -- Transfers subject to tax -- Gift tax deductions -- Imposition of tax -- Definitions and special rules on generation-skipping transfers -- Administration and miscellaneous matters

SUBJECT

Financial -- Taxation
Inheritance and transfer tax -- Law and legislation -- United States
Gifts -- Taxation -- Law and legislation -- United States

LOCATION	CALL#	STATUS
Law Library (3rd Floor)	K/US.975 S45f 1978	CHECK SHELVES