Federal Estate and Gift Taxation
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The exceptional quality and clarity long-time users depend on:
The increases in unified credit and indexing of exclusions and exemptions;
Recent cases and rulings regarding gift tax;
New principal cases on sales of remainder interests and qualified terminable interest property;
Recent statutory amendments concerning family-owned business interests, conversation ceasements, and state tuition programs.
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|Author||Bittker, Clark, McCouch|
|Edition||10th ed., 2011|