TY - BOOK ID - 135399826 TI - Federal taxation of wealth transfers : analyses, proposals and perspectives PY - 2015 SN - 1634829921 PB - New York, [New York] : Nova Publishers, DB - UniCat KW - Inheritance and transfer tax KW - Law and legislation UR - https://www.unicat.be/uniCat?func=search&query=sysid:135399826 AB - This book contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes as they apply to transfers in 2014. It provides basic principles regarding the computation of these three transfer taxes. It also provides a history, description, and analysis of the Federal estate, gift, and generation-skipping transfer taxes (also referred to as the ""wealth transfer taxes""), as well as a description of selected reform proposals. ER -