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 |
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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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Table of Contents:
- 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