Powers of appointment : estate, gift, and income tax considerations /

".....analyzes the application of federal estate, gift, and income tax statutes to holders of powers of appointment, focusing on [section] 2041, [section] 2514, and [section] 671-[section] 678 of the Internal Revenue Code. The effect of the generation-skipping transfer tax on powers of appointm...

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Bibliographic Details
Previous Title:Cline, Christopher P. Powers of appointment : estate, gift, and income tax considerations
Main Author: Cline, Christopher P., 1960-
Corporate Authors: Tax Management Inc, Bloomberg BNA
Format: Continuing Resource
Language:English
Published: Arlington, VA : Tax Management Inc., [2014-]
©2014-
Series:Tax management portfolios ; 825-4th
Subjects:
Online Access:http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_825&split=1
http://taxandaccounting.bna.com/btac/T2300/split_display.adp?fedfid=59938584&vname=tmegtporet&jd=tm_825&split=1
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