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###-Book Description Begin-###
by Boris Bittker (Author), Elias Clark (Author), Grayson McCouch (Author)
The Twelfth Edition continues to provide an engaging and insightful introduction to the federal estate, gift, and generation-skipping transfer taxes, placing leading cases in historical context and exploring their practical significance and policy implications. It reflects changes in the basic exclusion amount under the Tax Cuts and Jobs Act of 2017, as well as final regulations implementing the Supreme Court’s Obergefell decision concerning same-sex marriage and recent judicial decisions concerning lifetime transfers and family limited partnerships.
Publisher : West Academic Publishing; 12th edition (February 10, 2020)
Language : English
Hardcover : 723 pages
ISBN-10 : 1684674514
ISBN-13 : 978-1684674510
