Sum & Substance: Estate & Gift Tax (The "Outstanding Professor" Audio Tape Series) [Audio Cassette]

John K. McNulty (Author)

Book Description

Publication Date: June 1998 | ISBN-10: 1577930223 | ISBN-13: 978-1577930228

This audio tape overviews the history, evolution, and constitutionality of wealth transfer taxation; gift, estate, and generation-skipping taxation; rates and progressivity; and gratuitous transfers. Explores "property"; "transfer"; community and marital property and property settlements; unification of the transfer taxes; unlimited marital deduction; and discusses what are taxable transfers. Also covers future interests; time of gifts; donative intent, interests and consideration; divorce; inclusion in the gross estate; transfers in contemplation of death and incomplete transfers; retained interests and powers; special valuation rules and estate freezes; life insurance, annuities, and employee death benefits; powers of appointment; taxable estate; marital deductions and split gifts; terminable interest rule; credits, liability and payment; the unified credit; and international and estate planning fundamentals.

Editorial Reviews

About the Author

Roger J. Traynor Professor of Law, University of California, Berkeley

Product Details

• Audio Cassette
• Publisher: Sum & Substance (June 1998)
• Language: English
• ISBN-10: 1577930223
• ISBN-13: 978-1577930228
• Product Dimensions: 10 x 9.6 x 1.4 inches
• Shipping Weight: 1.1 pounds (View shipping rates and policies)
• Average Customer Review: 5.0 out of 5 stars  See all reviews (1 customer review)
• Amazon Best Sellers Rank: #980,707 in Books (See Top 100 in Books)

Customer Reviews

Most Helpful Customer Reviews

5.0 out of 5 stars GREAT despite being from a few years ago, STILL WORKS TODAY, December 19, 2009

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Death Star "Star" (NY, USA) - See all my reviews

This review is from: Sum & Substance: Estate & Gift Tax (The "Outstanding Professor" Audio Tape Series) (Audio Cassette)

Many may see that this is not from a current year, and knowing that tax law changes constantly not rely on its information. That is a mistake. The contents of these tapes are great, extremely helpful in understanding the process and the law, and you can easily make the very simple, numerical adaptations to the year you are in. The law itself has not changed much, and the subject is still complex enough to require the assistance these tapes provide. Well worth purchasing a cassette player.