Federal Taxation Of Wealth Transfers

Author: Stephanie J. Willbanks
Publisher: Wolters Kluwer Law & Business
ISBN: 1454874716
Size: 26.23 MB
Format: PDF
View: 7438
Download Read Online
With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This casebook emphasizes problem solving, statutory construction, and policy-analysis skills, and is ideal for 2- or 3-credit courses in estate and gift taxation. The Fourth Edition has been updated to incorporate the 2012 American Taxpayer Relief Act provisions and the final portability regulations. It offers new case law, analyses and problems regarding private annuities, net gifts, and ascertainable standards. The text has been expanded to feature new cases, administrative rulings, and studies. Existing cases and text have been edited or deleted to highlight essential themes. The casebook is logically organized but its flexible organization accommodates reorganizing material to fit individual course structures, and could be used for a basic wealth transfer tax class or to complement either a wills and trust course or an estate planning course.

Estate Planning

Author: Wayne M. Gazur
Publisher: Wolters Kluwer Law & Business
ISBN: 1454869003
Size: 35.49 MB
Format: PDF, ePub, Docs
View: 2450
Download Read Online
This casebook introduces students to the principles of estate planning and challenges them to analyze simulated client scenarios. Featuring a case-study and problems approach in which the principles of estate planning are first introduced and then demonstrated through student analysis of short exercises and simulated client situations. A forms supplement on a CD is an additional tool for giving students practice with drafting exercises.

The Fundamentals Of Federal Taxation

Author: John A. Miller
Publisher:
ISBN: 9781611632101
Size: 29.43 MB
Format: PDF, Mobi
View: 5695
Download Read Online
The third edition of The Fundamentals of Federal Taxation is a problem-based, transaction-oriented treatment of the basics of federal taxation. It features a balanced approach toward tax planning and tax policy and is structured for easy accessibility through the use of forty-two chapters, each of which can readily be covered in one, or occasionally two, class sessions. A new chapter in this edition brings together the various exclusions, deductions and credits concerning education. This is a topic of particular relevance to students that often receives scattered treatment in other books. Thoroughly up to date, this edition incorporates the changes arising from the American Taxpayer Relief Act of 2012, the so called “fiscal cliff” legislation. The authors also prepare an annual supplement each August.The first half of the book provides students with an understanding of the overall structure of the federal income tax. This part culminates in two major review problems that assist students in integrating the knowledge gained. Thereafter, the book covers various major topics of taxation—including real estate taxation, intellectual property taxation, family taxation, tax consequences of litigation, and deferred compensation—with an emphasis on tax planning. It is designed to give students an appreciation for how the law of taxation connects with everyday events of American life. The book also contains chapters on corporate and partnership income taxation, international income taxation and the federal wealth transfer taxes in order to introduce students to those important areas of tax law. In this cogent, straightforward treatment of a complex subject, the topics, the selection of cases, and the design of the problems are all calculated to make tax fun and thought-provoking. This edition is available in both hard copy and electronic versions.

Statistics For Lawyers

Author: Michael O. Finkelstein
Publisher: Springer
ISBN: 1441959858
Size: 14.52 MB
Format: PDF, ePub, Mobi
View: 6661
Download Read Online
This classic text, first published in 1990, is designed to introduce law students, law teachers, practitioners, and judges to the basic ideas of mathematical probability and statistics as they have been applied in the law. The third edition includes over twenty new sections, including the addition of timely topics, like New York City police stops, exonerations in death-sentence cases, projecting airline costs, and new material on various statistical techniques such as the randomized response survey technique, rare-events meta-analysis, competing risks, and negative binomial regression. The book consists of sections of exposition followed by real-world cases and case studies in which statistical data have played a role. The reader is asked to apply the theory to the facts, to calculate results (a hand calculator is sufficient), and to explore legal issues raised by quantitative findings. The authors' calculations and comments are given in the back of the book. As with previous editions, the cases and case studies reflect a broad variety of legal subjects, including antidiscrimination, mass torts, taxation, school finance, identification evidence, preventive detention, handwriting disputes, voting, environmental protection, antitrust, sampling for insurance audits, and the death penalty. A chapter on epidemiology was added in the second edition. In 1991, the first edition was selected by the University of Michigan Law Review as one of the important law books of the year.

Property

Author: Christine A. Klein
Publisher: Wolters Kluwer Law & Business
ISBN: 1454877375
Size: 36.33 MB
Format: PDF, ePub, Docs
View: 1520
Download Read Online
Property: Cases, Problems, and Skills offers a modern, skills-based approach to Property Law, and includes a balance of classic and new cases, tightly-focused skills exercises (including advocacy, drafting, client interviewing/counseling, and negotiation), selected statutory excerpts, chapter review problems (with answers provided in the Appendix for student self-testing), and other pedagogical features (such as discussion problems raising novel and modern challenges, A Place to Start doctrinal overview boxes, and Reading Guide boxes). The online teacher s manual will provide answers to all questions posed in the text and suggestions for conducting the skills exercises (generally, during a group exercise that takes all or part of a single class session). The two-color text is visually appealing, with judicious use of photographs, text boxes, and pedagogical diagrams. Although the text does not take a hide the ball approach, it prods students to engage with the law s complexity, ambiguity, and nuance.

Decedents Estates

Author: Raymond C. O'Brien
Publisher:
ISBN: 9781611638653
Size: 75.47 MB
Format: PDF, ePub, Docs
View: 350
Download Read Online
The third edition continues the use of fact-driven judicial decisions to illustrate transfer of wealth via non-probate transfers, Last Will and Testaments, and intestate succession. This casebook includes status developments, such as same-sex marriage and assisted reproductive technology. Unique to this edition is the discussion of self-settled asset protection trusts, trust protectors, and socially responsible investing. Recognizing the fact of the aging generations, the casebook is unique in its coverage of long-term housing payment options, federal and state entitlement programs designed for seniors, and options necessary for planning for incapacity.

Contemporary Trusts And Estates

Author: Susan N. Gary
Publisher: Wolters Kluwer Law & Business
ISBN: 145488343X
Size: 43.88 MB
Format: PDF, ePub, Docs
View: 4480
Download Read Online
The third edition of Contemporary Trusts and Estates captures the rapid evolution of doctrine in trusts and estates law that has occurred over the past half-century in response to profound societal and demographic changes. Based on recent developments in legal education, this casebook integrates legal analysis, judgment and perspective, ethics, and practice skills. It focuses simultaneously on the theoretical foundations and practical applications of the material, teaching students by using traditional case analysis and, at the professor’s option, innovative exercises. Features: Newly designed, with Wills now presented before Trusts New problems, exercises and cases ¿ Post-Obergefell v. Hodges developments for same-sex families More material on decanting and the new Uniform Trust Decanting Act Inclusion of the Uniform Powers of Appointment Act Discussion of planning for digital assets Incorporation of 2016 ACTEC Commentary on the Model Rules

Wills Trusts And Estates

Author: Reid Kress Weisbord
Publisher: Wolters Kluwer Law & Business
ISBN: 1454897554
Size: 75.46 MB
Format: PDF, ePub, Docs
View: 2695
Download Read Online
Written by well-recognized scholars in the field, Wills, Trusts, and Estates: The Essentials by Reid Weisbord, David Horton, and Steven Urice provides a unique platform for teaching Trusts and Estates as an accessible, engaging area of the law. As its title implies, Essentials covers only the core legal doctrines and does so in a concise, straightforward format that focuses on practical application rather than theory. The organizational structure of each chapter facilitates student learning by providing: (1) a clear explanation of the doctrine in plain English, (2) an excerpt of relevant statutory authority where applicable, (3) an illustration of the doctrine through a carefully-selected judicial opinion, and (4) an application of the doctrine in a problem set. Each judicial opinion is followed by a series of questions, as well as narrative answers to each question. The problem sets, which are heavily emphasized, simulate the practice of law in a realistic T&E setting. Key Features: Makes a challenging course uniquely accessible. Plain English explanation of legal doctrine at the beginning of each section helps ensures students have a basic foundation of substantive knowledge, allowing the professor to focus classroom discussion on applying the doctrine. Delivers well-edited judicial opinions in a format that allows students to achieve mastery of the materials before entering the classroom. Emphasizes problem-solving through detailed problem sets that allow students to apply newly learned legal doctrine to real-world situations. Offers concise, yet comprehensive coverage. All core Trusts & Estates topics are covered in fewer than 650 pages.

Wills Trusts And Estates Including Taxation And Future Interests

Author: William M. McGovern
Publisher: West Group
ISBN:
Size: 27.37 MB
Format: PDF
View: 4139
Download Read Online
Intestacy; Status and Bars to Succession; Limits on the Power of Disposition; Formal Requirements for Transfer; Revocation; Extrinsic Evidence; Incapacity and Undue Influence; Trusts, Alternates to the Trust; Changes After the Execution of the Will; Future Interests Including Problems of Construction; Powers of Appointment; Rule Against Perpetuities; Probate and Administration; Overview of Federal Transfer Tax Laws; Gross Estate; Deductions in Computing the Taxable Estate; Valuation of Assets and Credits.