Federal estate and gift taxation in a nutshell / by John K. McNulty, Roger J. Traynor Professor of Law, Emeritus, University of California, Berkeley ; Grayson M.P. McCouch, Professor of Law, University of San Diego, School of Law
- McNulty, John K.
- Additional Titles:
- Title on introductory web page: McNulty and McCouch's federal estate and gift taxation in a nutshell and Federal estate and gift taxation
- St. Paul, MN : West, a Thomson Reuters business, 
- Seventh edition.
- Physical Description:
- 1 online resource
- Additional Creators:
- McCouch, Grayson M. P.
- West nutshell series
- Introduction -- The federal estate, gift, and generation-skipping transfer tax laws in outline -- Donative intent and consideration -- Transfers during life : application of the estate and gift taxes -- Jointly owned property and community property -- Life insurance : estate tax and gift tax -- Annuitites and employee death benefits : estate tax and gift tax -- Powers of appointment : estate tax and gift tax consequences -- Inclusion and valuation -- Exemptions and exclusions : gift tax (gifts of future interests and gifts to minors) -- Deductions : estate and gift tax -- The marital deduction and split gifts -- Credits against the estate and gift taxes : liability and payment of the taxes -- A few fundamentals of estate planning -- Reform proposals and fundamental alternatives to present transfer tax systems.
- 9781628106138 electronic bk., 1628106131 electronic bk., 9780314276407 (pbk.), and 0314276408 (pbk.)
- Includes index.
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