Gross estate--section 2033 /
"... is a fundamental building block for estate planners as it addresses the question of which interests in property are includible in a decedent's gross estate. This question is to be distinguished from questions of valuation, at which [section] 2031 is directed, although the two question...
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| Previous Title: | Stoneman, Christopher G. Gross estate--Section 2033. |
|---|---|
| Main Author: | |
| Corporate Authors: | , |
| Other Authors: | |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management, Inc.,
c2012-
|
| Series: | Tax management portfolios ;
817-3rd |
| Subjects: | |
| Online Access: | Access online |
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| LEADER | 00000cai a2200000Ia 4500 | ||
|---|---|---|---|
| 001 | 820836679 | ||
| 003 | OCoLC | ||
| 005 | 20180921100047.0 | ||
| 008 | 121211c20129999vau x l 0 2eng d | ||
| 020 | |a 9781558719774 | ||
| 020 | |a 1558719776 | ||
| 040 | |a UTC |b eng |c UTC |d CDL |d VRL |d BNA |d OCLCA |d OCLCF |d OCLCO | ||
| 043 | |a n-us--- | ||
| 049 | |a VLAM | ||
| 050 | 4 | |a KF6289.A1 |b T34 v. 817 2012 | |
| 100 | 1 | |a Loomis-Price, Stephanie | |
| 245 | 1 | 0 | |a Gross estate--section 2033 / |c by Stephanie Loomis-Price |
| 260 | |a Arlington, VA : |b Tax Management, Inc., |c c2012- | ||
| 300 | |a v. (loose-leaf) ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Tax management estates, gifts, and trusts portfolios ; |v 817-3rd | |
| 500 | |a Kept up to date with revision pages | ||
| 500 | |a "This portfolio revises and supersedes 817-2nd T.M." | ||
| 500 | |a "Revising a prior version by Christopher G. Stoneman." | ||
| 500 | |a "Bloomberg BNA"--Cover | ||
| 504 | |a Includes bibliographical references (p. C1) | ||
| 505 | 0 | |a Detailed analysis. Introduction -- Elements of [section] 2033 -- Section 2034: Dower, curtesy and homestead rights -- Miscellaneous -- Application of the estate tax to U.S. citizens and residents -- Exclusions from gross estate -- Table of worksheets | |
| 520 | |a "... is a fundamental building block for estate planners as it addresses the question of which interests in property are includible in a decedent's gross estate. This question is to be distinguished from questions of valuation, at which [section] 2031 is directed, although the two questions are often intertwined. The [section] 2033 issues are primarily theoretical or analytical in nature, and often the question of whether and to what extent [section] 2033 applies will depend on the theoretical rationale of the estate tax"--Portfolio description | ||
| 650 | 0 | |a Decedents' estates |x Taxation |z United States | |
| 650 | 0 | |a Inheritance and transfer tax |z United States |x Deductions | |
| 700 | 1 | |a Stoneman, Christopher G | |
| 710 | 2 | |a Tax Management Inc | |
| 710 | 2 | |a Bloomberg BNA | |
| 776 | 0 | 8 | |i Online version: |a Loomis-Price, Stephanie. |t Gross estate--section 2033. |d Arlington, VA : Tax Management, [c2004]- |w (OCoLC)60406759 |
| 780 | 0 | 0 | |a Stoneman, Christopher G. |t Gross estate--Section 2033. |d [Washington, D.C.] : Tax Management, c2004- |w (OCoLC)57707256 |
| 830 | 0 | |a Tax management portfolios ; |v 817-3rd | |
| 856 | 4 | 1 | |u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_817&split=1 |y Access online |
| 907 | |a .b2177614 | ||
| 998 | |a secnd | ||
| 999 | |c 102113 | ||
| 852 | |a Law Library |b Second Floor |h KF6289.A1 T34 v. 817 2012 |p 33940004207039 | ||