Transfer tax payment and apportionment /

" ... is a study of the law concerning the payment and apportionment of federal and state wealth transfer taxes. The portfolio discusses both federal and state law and examines the interplay of those rules with the tax payment provisions contained in wills and other estate planning instruments....

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Bibliographic Details
Main Author: Pennell, Jeffrey N., 1949-
Corporate Author: Tax Management Inc
Format: Book
Language:English
Published: Washington, D.C. : Tax Management Inc., c2011-
Series:Tax management portfolios ; 834-2nd
Subjects:
Online Access:http://taxandaccounting.bna.com/btac/T2700/split_display.adp?fedfid=20837408&vname=tmegtporpm&fcn=1&wsn=500504000&fn=20837408&split=1
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LEADER 00000cam a2200000Ia 4500
001 727367044
003 OCoLC
005 20110601042716.0
008 110527c20119999dcu b 0 eng d
020 |a 9781558718500 
020 |a 1558718508 
040 |a DWB  |c DWB  |d VRL  |d SLA 
043 |a n-us--- 
049 |a VLAM 
090 |a KF6289.A1  |b .T34 v.834 2011 
100 1 |a Pennell, Jeffrey N.,  |d 1949- 
245 1 0 |a Transfer tax payment and apportionment /  |c by Jeffrey N. Pennell 
260 |a Washington, D.C. :  |b Tax Management Inc.,  |c c2011- 
300 |a 1 v. (loose-leaf) ;  |c 28 cm 
310 |a Updated irregularly 
490 1 |a Tax management estates, gifts, and trusts portfolios ;  |v 834-2nd 
500 |a Revises and supersedes 834 T.M 
504 |a Includes bibliographical references 
505 0 |a Detailed analysis. Introduction -- Federal apportionment rules -- State apportionment rules -- Planning and drafting for tax apportionment -- Liability for taxes -- Table of worksheets 
520 |a " ... is a study of the law concerning the payment and apportionment of federal and state wealth transfer taxes. The portfolio discusses both federal and state law and examines the interplay of those rules with the tax payment provisions contained in wills and other estate planning instruments. The portfolio is designed principally for estate planners, for trust and estate fiduciaries and their counsel, and for lawyers and other professionals involved in both tax and nontax litigation concerning apportionment matters." 
650 0 |a Inheritance and transfer tax  |x Law and legislation  |z United States 
650 0 |a Apportionment 
650 0 |a Estate planning  |z United States 
650 0 |a Tax planning  |z United States 
710 2 |a Tax Management Inc 
830 0 |a Tax management portfolios ;  |v 834-2nd 
856 4 1 |u http://taxandaccounting.bna.com/btac/T2700/split_display.adp?fedfid=20837408&vname=tmegtporpm&fcn=1&wsn=500504000&fn=20837408&split=1 
907 |a .b2129188 
998 |a secnd 
999 |c 97735 
852 |a Law Library  |b Second Floor  |h KF6289.A1 .T34 v.834 2011  |p 33940004083901