Chapter 24 Wealth Transfer Taxation. Federal Gift Tax $Overview $Transfers Subject to Gift Tax...
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Transcript of Chapter 24 Wealth Transfer Taxation. Federal Gift Tax $Overview $Transfers Subject to Gift Tax...
![Page 1: Chapter 24 Wealth Transfer Taxation. Federal Gift Tax $Overview $Transfers Subject to Gift Tax $Valuation of Gifts $Exclusions $Deductions $Computation.](https://reader036.fdocuments.in/reader036/viewer/2022082713/5697bf701a28abf838c7d7dd/html5/thumbnails/1.jpg)
Chapter 24Wealth Transfer Taxation
![Page 2: Chapter 24 Wealth Transfer Taxation. Federal Gift Tax $Overview $Transfers Subject to Gift Tax $Valuation of Gifts $Exclusions $Deductions $Computation.](https://reader036.fdocuments.in/reader036/viewer/2022082713/5697bf701a28abf838c7d7dd/html5/thumbnails/2.jpg)
Federal Gift Tax
$Overview$Transfers Subject to Gift Tax
$Valuation of Gifts$Exclusions$Deductions
$Computation of Gift Tax$Split Gifts
$Gift Tax Return$Liability for Estate Tax
![Page 3: Chapter 24 Wealth Transfer Taxation. Federal Gift Tax $Overview $Transfers Subject to Gift Tax $Valuation of Gifts $Exclusions $Deductions $Computation.](https://reader036.fdocuments.in/reader036/viewer/2022082713/5697bf701a28abf838c7d7dd/html5/thumbnails/3.jpg)
Federal Estate Tax
$Overview$Contents of Gross Estate$Valuation of Gross Estate
$Deductions$Computations of Gift Tax
$Split Gifts$Gift Tax Return
$Liability for Estate Tax
![Page 4: Chapter 24 Wealth Transfer Taxation. Federal Gift Tax $Overview $Transfers Subject to Gift Tax $Valuation of Gifts $Exclusions $Deductions $Computation.](https://reader036.fdocuments.in/reader036/viewer/2022082713/5697bf701a28abf838c7d7dd/html5/thumbnails/4.jpg)
Marital Deduction and Bypass Planning
$Transfers Qualifying for the Marital Deduction
$Sheltering the Applicable Exclusion Amount
![Page 5: Chapter 24 Wealth Transfer Taxation. Federal Gift Tax $Overview $Transfers Subject to Gift Tax $Valuation of Gifts $Exclusions $Deductions $Computation.](https://reader036.fdocuments.in/reader036/viewer/2022082713/5697bf701a28abf838c7d7dd/html5/thumbnails/5.jpg)
Charitable Deduction
$Non-Split Transfers$Split Transfers
![Page 6: Chapter 24 Wealth Transfer Taxation. Federal Gift Tax $Overview $Transfers Subject to Gift Tax $Valuation of Gifts $Exclusions $Deductions $Computation.](https://reader036.fdocuments.in/reader036/viewer/2022082713/5697bf701a28abf838c7d7dd/html5/thumbnails/6.jpg)
Federal Generation-Skipping Transfer Tax
$Skip Person Defined - Generally$Transfers Subject to GST Tax$Exemptions & Exclusions
![Page 7: Chapter 24 Wealth Transfer Taxation. Federal Gift Tax $Overview $Transfers Subject to Gift Tax $Valuation of Gifts $Exclusions $Deductions $Computation.](https://reader036.fdocuments.in/reader036/viewer/2022082713/5697bf701a28abf838c7d7dd/html5/thumbnails/7.jpg)
Federal Income Tax Ramifications of Gratuitous Transfers
$Inter Vivos Transfers$At Death Gifts
![Page 8: Chapter 24 Wealth Transfer Taxation. Federal Gift Tax $Overview $Transfers Subject to Gift Tax $Valuation of Gifts $Exclusions $Deductions $Computation.](https://reader036.fdocuments.in/reader036/viewer/2022082713/5697bf701a28abf838c7d7dd/html5/thumbnails/8.jpg)
State Wealth Transfer Taxation
$Inter Vivos Transfers$At-Death Transfers
![Page 9: Chapter 24 Wealth Transfer Taxation. Federal Gift Tax $Overview $Transfers Subject to Gift Tax $Valuation of Gifts $Exclusions $Deductions $Computation.](https://reader036.fdocuments.in/reader036/viewer/2022082713/5697bf701a28abf838c7d7dd/html5/thumbnails/9.jpg)
Conclusion
![Page 10: Chapter 24 Wealth Transfer Taxation. Federal Gift Tax $Overview $Transfers Subject to Gift Tax $Valuation of Gifts $Exclusions $Deductions $Computation.](https://reader036.fdocuments.in/reader036/viewer/2022082713/5697bf701a28abf838c7d7dd/html5/thumbnails/10.jpg)