Research Catalog

Federal estate and gift taxation: cases and materials, by William C. Warren and Stanley S. Surrey.

Title: Federal estate and gift taxation: cases and materials, by William C. Warren and Stanley S. Surrey.
Author: Warren, William Clements, (Harvard local name)
Publication: Brooklyn, Foundation Press, 1961.

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2 Items

Item details
Status	Vol/Date	Format	Access	Call Number	Item Location
Request for On-site Use Request Scan How do I pick up this item and when will it be ready?	1973 suppl.	Text	Request in advance	US 973.4 WAR 1973 suppl.	Off-site
Request for On-site Use Request Scan How do I pick up this item and when will it be ready?		Text	Request in advance	US 973.4 WAR	Off-site

Holdings

Details

Additional Authors

Surrey, Stanley S.

Description

xxviii, 1063 p.; 26 cm.

Series Statement

University casebook series

Uniform Title

University casebook series.

Subject

Inheritance and transfer tax > United States > Cases
Gifts > Cases. > United States

Genre/Form

Trials, litigation, etc.

Note

Kept up to date by supplements.

Processing Action (note)

committed to retain

Contents

1. The federal estate and gift tax systems -- 2. Constitutional problems -- 3. Basic application of the transfer taxes -- 4. Inter vivos transfers subject to both transfer taxes -- 5. Joint interests and community property -- 6. Life insurance -- 7. Annuities -- 8. The shifting of enjoyment or possession without transfer taxes -- 9. Valuation -- 10. Determination of the taxable estate and taxable gifts -- 11. The marital deduction and split gifts -- 12. Credits, computation and payment of tax -- 13. Federal tax responsibilities and personal liability of an executor -- 14. Application of transfer taxes to non residents not citizens of the United States -- 15. Multiple death taxation and the tax treaties -- 16. Estate planning -- 17. Policy considerations affecting transfer taxes.

LCCN

^^^61002058^/L

OCLC

5081961
SCSB-10156733

Owning Institutions

Harvard Library