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.
| ISBN: | 9781684674510 |
| Publication date: | 28th February 2020 |
| Author: | Boris I. Bittker, Elias Clark, Grayson M.P. McCouch |
| Publisher: | West Academic Press an imprint of West Academic Publishing |
| Format: | Hardback |
| Pagination: | 723 pages |
| Series: | American Casebook Series |
| Genres: |
Taxation and duties law |