CCH's U.S. Master Estate and Gift Tax Guide is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.A fixed amount is either (1) a stated dollar amount, or (2) a fixed fraction or percentage of the initial fair market value of the ... The court distinguished the result in W. Cook, on the ground that case involved the additional contingency that theanbsp;...
|Title||:||U.S. Master Estate and Gift Tax Guide 2008|
|Author||:||CCH Tax Law Editors|
|Publisher||:||CCH - 2007-12-01|