U.S. Master Estate and Gift Tax Guide 2015 - Softcover

Softcover

ISBN 10: 0808039040 ISBN 13: 9780808039044

Publisher: Cch Inc, 2014

Synopsis

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 generationskipping transfer (GST) taxes to give readers the solid understanding they need to apply today's complex wealth transfer tax rules. The U.S. Master Estate and Gift Tax Guide provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: Concise, uptodate discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and GST taxes, including IRS guidance on the Windsor decision and its impact on tax planning for samesex married couples. CCHauthored comments, cautions, elections, planning pointers, state tax alerts, and other valueadds highlighting planning opportunities, compliance tips, or pitfalls to avoid. Pertinent tax tables, such as the unified credit and exclusion/exemption amounts, GST rates and more for easy reference to key tax figures. Sample filledin forms in the 706 and 709 series, as well as various GST tax forms, that illustrate practical application of the tax law. Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research the estate and gift tax law. Code Finding List for quick reference to the IRC sections cited. A detailed Topical Index to assist in quickly locating specific points discussed in the volume. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for ataglance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access.

About this title

About the Author:

CCH Tax Law Editors represent a highly experienced staff of writers, analysts and editors with professional designations including J.D., LL.M., C.P.A., M.B.A., M.S.A., M.L.S. and E.A. This experienced body of tax experts covers the full scope of U.S. federal and state tax as well as international tax, estate tax, planning issues, accounting and audit standards and all current tax law developments. CCH Tax Law Editors focus on providing expert analysis and customer-driven workflow solutions.

About this edition

• Publisher: Cch Inc
• Publication date: 2014
• ISBN 10: 0808039040
• ISBN 13: 9780808039044
• Binding: Paperback
• Number of pages: 623
• Editor: Ernst Alicia C., Graziano Bruno, Gagnon Mary Jo, Roth John W., Lauletta Thomas K.