麻豆影音

A thorough, up-to-date presentation of estate, gift, and generation-skipping transfer taxes, as well as income taxation of trusts and estates and income in respect of a decedent. The book also includes a thorough presentation of valuation issues. Each of the taxes is discussed independently so that a teacher may start with either of the taxes or, if the teacher wishes, skip topics. The 26th edition covers relevant recent legislative enactments, cases, and administrative rulings issued since the prior edition was published. Finally, the cost-of-living increases for 2023, including the unified credit and annual exclusion, have been added to this edition and are used in examples and problems throughout the book.