Federal estate and gift taxation in a nutshell

Federal estate and gift taxation in a nutshell

by John K. McNulty

Part of Nutshell series

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This book provides an introductin to the federal law of estate and gift taxation in the USA. It summarizes the law, and offers perspectives on the estate, gift, and generation-skipping transfer taxes, including lifetime and testamentary transfers, joint-and-survivor tenancies, life insurance, annuities, and powers of appointment, inclusion and valuation, exemptions and exclusions, deductions, and tax liabilities.

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