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Federal Estate and Gift Taxation; Abridged Edition for Student Use Only
Federal Estate and Gift Taxation Abridged Edition for Student Use Only Author:Richard B. Stephens, Stephen A. Lind, Guy B. Maxfield, Dennis A. Calfee, Robert B. Smith Offers tips and in-depth guidance on such topics as deductible fees paid by estates, valuation discounts, gift status of non-statutory stock options, interest paid on underpayments of generation-skipping transfer tax and estate tax, exempt gifts, and more. This treatise features citations to significant rulings, legislative and regulatory backgr... more »ound material and important judicial decisions and includes hypothetical applications of difficult and complex statutes and code sections.« less