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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| Previous Title: | Cline, Christopher P. Powers of appointment : estate, gift, and income tax considerations |
|---|---|
| Main Author: | |
| Corporate Authors: | , |
| Format: | Book |
| 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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| LEADER | 00000cai a2200000Ii 4500 | ||
|---|---|---|---|
| 001 | 900871668 | ||
| 003 | OCoLC | ||
| 005 | 20190111111356.0 | ||
| 008 | 150128c20149999vau x l b 0 2eng d | ||
| 020 | |a 9781633590250 | ||
| 020 | |a 1633590259 | ||
| 040 | |a HHS |b eng |e rda |c HHS |d UCX |d UTC |d SLU |d BNA |d OCLCA |d WYA | ||
| 043 | |a n-us--- | ||
| 049 | |a VLAM | ||
| 050 | 4 | |a KF6289.A1 |b T34 v.825 2015 | |
| 100 | 1 | |a Cline, Christopher P., |d 1960- | |
| 245 | 1 | 0 | |a Powers of appointment : |b estate, gift, and income tax considerations / |c by Christopher P. Cline, Esq., Wells Fargo Bank, N.A., Portland, Oregon |
| 260 | |a Arlington, VA : |b Tax Management Inc., |c [2014-] | ||
| 260 | |c ©2014- | ||
| 300 | |a v. (loose-leaf) : |b forms ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Tax management portfolios: estates, gifts, and trusts ; |v 825-4th | |
| 500 | |a Kept up to date with revision pages | ||
| 500 | |a "Bloomberg BNA"--Cover | ||
| 500 | |a "This portfolio revises and supersedes 825-3rd T.M." | ||
| 504 | |a Includes bibliographical references (p. C1-C2) | ||
| 505 | 0 | |a Detailed analysis. I. Introduction -- II. Non-tax provisions governing powers of appointment -- III. General power of appointment defined -- IV. Estate and gift taxation of general powers of appointment -- V. Income tax consequences -- VI. Generation-skipping transfer tax consequences -- VII. Planning ideas -- Table of worksheets | |
| 520 | |a ".....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 appointment is also examined, as well as the taxation of property subject to powers of appointment under other provisions." | ||
| 650 | 0 | |a Powers (Law) |z United States | |
| 650 | 0 | |a Inheritance and transfer tax |x Law and legislation |z United States | |
| 650 | 0 | |a Gifts |x Taxation |x Law and legislation |z United States | |
| 650 | 0 | |a Income tax |x Law and legislation |z United States | |
| 710 | 2 | |a Tax Management Inc | |
| 710 | 2 | |a Bloomberg BNA | |
| 776 | 0 | 8 | |i Online version: |a Cline, Christopher P., 1960- |t Powers of appointment. |d Arlington, VA : Tax Management Inc., [c2007]- |w (OCoLC)60409244 |
| 780 | 0 | 0 | |a Cline, Christopher P. |t Powers of appointment : estate, gift, and income tax considerations |d Washington, D.C. : Tax Management Inc., c2007- |w (OCoLC)156789352 |
| 830 | 0 | |a Tax management portfolios ; |v 825-4th | |
| 856 | 4 | |u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_825&split=1 | |
| 856 | 4 | |u http://taxandaccounting.bna.com/btac/T2300/split_display.adp?fedfid=59938584&vname=tmegtporet&jd=tm_825&split=1 | |
| 907 | |a .b2249716 | ||
| 998 | |a secnd | ||
| 999 | |c 109100 | ||
| 852 | |a Law Library |b Second Floor |h KF6289.A1 T34 v.825 2015 |p 33940004316301 | ||