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Item Information   Holdings       More by this author     Hader, Cheryl E., 1964-     Subjects     Estate planning -- United States.     Family corporations -- Taxation -- Law and legislation -- United States.     Inheritance and transfer tax -- Law and legislation -- United States.     Browse Catalog     by author:      Hader, Cheryl E., 1964-       by title:      Estate planning & Ch...         MARC Display

Estate planning & Chapter 14 : understanding the special valuation rules / Cheryl E. Hader. by Hader, Cheryl E., 1964- New York City : Practising Law Institute, c2011. Subjects Estate planning -- United States.   Family corporations -- Taxation -- Law and legislation -- United States.   Inheritance and transfer tax -- Law and legislation -- United States. Description:  xxvii, 412 p. : ill., port, charts ; 23 cm Edition:  2nd ed. Contents:  Rationale for Section 2701 -- Analysis of the Statute; And Appendices 2A 2D -- Valuation Under Section 2701; And Appendix 3A: Subtraction Method of Valuation -- Who Is Affected by Section 2701? -- Transfer Tax Treatment of Accumulated Qualified Payments; And Appendix 5A: Election Statement to Treat Late Qualified Payment As Taxable Event -- Adjustments to Avoid Double Taxation -- Indirect Holding of Interests -- Rationale for Section 2702 -- General Rule of Section 2702 -- GRITs Holding Tangible Property: Special Rules -- Residence GRITs: Personal Residence Trusts and Qualified Personal Residence Trusts; And Appendices 11A 11B -- Qualified Interests: GRATs, GRUTs, and Qualified Remainder Interests; And Appendices 12A 12B -- Certain Property Treated As Held in Trust -- Avoiding Double Taxation: Reduction in Taxable Gifts -- Overview and Background of Section 2703 -- Detailed Analysis of the Statute -- Family Limited Partnerships and Section 2703 -- Overview and Background of Section 2704 -- Detailed Analysis of Section 2704 -- Family Limited Partnerships and Section 2704 -- Planning Implications; And Appendices 21A 21B -- Appendix A: The Special Valuation Rules (Complete Text) -- Table of Authorities   Copy/Holding information Location Collection Call No. Status   Hampden Law Library (Springfield) U.S. Law KF6584.H33 2011 Checked In Request Copy Add Copy to MyList

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