Federal Taxes on Gratuitous Transfers: Law and Planning, Second Edition is a sophisticated Estate & Gift Tax casebook with plenty of problems, nuance, and policy discussion. The purchase of this ebook edition does not entitle you to receive access to the Connected eBook on CasebookConnect. You will need to purchase a new print book to get access to the full experience including: lifetime access to the online ebook with highlight, annotation, and search capabilities, plus an outline tool and other helpful resources. This book deals primarily with the federal wealth transfer taxes, and with the federal income tax as it bears on gratuitous transfers. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. The book includes relevant case law and references to statutes and regulations and has many explanations and problems to help students new to the field to find a way through this complicated material. The book is appropriate for both J.D. and LL.M. courses in Estate and Gift Tax. New to the 2nd Edition: All material up to date with current law and current exemption amounts (as of 2023) All new chapter on estate and gift tax issues for individuals who are noncitizens or nonresidents Income taxation of trusts and estates material moved to stand-alone chapter Raises issues of race, gender, sexual orientation, and other identity taxes, making it easier for students to connect doctrine and policy Discussion of policy debate around long-term and perpetual trusts Lists, illustrations and photographs provide engaging visual commentary Sidebars on relevant persons, places, and things provide interesting content, surprising those who think that tax is a dry and boring subject Professors and students will benefit from: Emphasis on text, statutes, and regulations, rather than cases. “Building block” organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students. High-profile authorship: Joseph M. Dodge and Wendy C. Gerzog are distinguished emeriti faculty. Bridget J. Crawford, Jennifer Bird-Pollan, and Victoria J. Haneman are all well-established in the field and are attuned to the needs of today’s students. Reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. More emphasis on valuation and use of FLPs than in other books; valuation is introduced early on and integrated with other material. Relation of tax doctrine to tax planning strategies. Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake. Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems
In this book, the authors explore the many ways that menstruation makes a difference in law and life in the United States. The book looks at cultural attitudes toward menstruation, the tampon tax, the need for accessible products in schools, prisons, and other public buildings, employment discrimination matters, health and environmental concerns, the complex market for menstrual products, and the ways similar issues at the intersection of menstruation and law arise in other countries. This book asks what the law currently says about menstruation (spoiler alert: not much, at least not explicitly) and lays out concrete suggestions for legal reform. The authors aim to transform the law and society so that every person can participate fully in all aspects of public and private life, without regard to the involuntary biological process of menstruation"--
Federal Taxes on Gratuitous Transfers: Law and Planning, Second Edition is a sophisticated Estate & Gift Tax casebook with plenty of problems, nuance, and policy discussion. The purchase of this ebook edition does not entitle you to receive access to the Connected eBook on CasebookConnect. You will need to purchase a new print book to get access to the full experience including: lifetime access to the online ebook with highlight, annotation, and search capabilities, plus an outline tool and other helpful resources. This book deals primarily with the federal wealth transfer taxes, and with the federal income tax as it bears on gratuitous transfers. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. The book includes relevant case law and references to statutes and regulations and has many explanations and problems to help students new to the field to find a way through this complicated material. The book is appropriate for both J.D. and LL.M. courses in Estate and Gift Tax. New to the 2nd Edition: All material up to date with current law and current exemption amounts (as of 2023) All new chapter on estate and gift tax issues for individuals who are noncitizens or nonresidents Income taxation of trusts and estates material moved to stand-alone chapter Raises issues of race, gender, sexual orientation, and other identity taxes, making it easier for students to connect doctrine and policy Discussion of policy debate around long-term and perpetual trusts Lists, illustrations and photographs provide engaging visual commentary Sidebars on relevant persons, places, and things provide interesting content, surprising those who think that tax is a dry and boring subject Professors and students will benefit from: Emphasis on text, statutes, and regulations, rather than cases. “Building block” organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students. High-profile authorship: Joseph M. Dodge and Wendy C. Gerzog are distinguished emeriti faculty. Bridget J. Crawford, Jennifer Bird-Pollan, and Victoria J. Haneman are all well-established in the field and are attuned to the needs of today’s students. Reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. More emphasis on valuation and use of FLPs than in other books; valuation is introduced early on and integrated with other material. Relation of tax doctrine to tax planning strategies. Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake. Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems
Explores the burgeoning menstrual advocacy movement and analyzes how law should evolve to take menstruation into account. Approximately half the population menstruates for a large portion of their lives, but the law is mostly silent about the topic. Until recently, most people would have said that periods are private matters not to be discussed in public. But the last few years have seen a new willingness among advocates and allies of all ages to speak openly about periods. Slowly around the globe, people are recognizing the basic fundamental human right to address menstruation in a safe and affordable way, free of stigma, shame, or barriers to access. Menstruation Matters explores the role of law in this movement. It asks what the law currently says about menstruation (spoiler alert: not much) and provides a roadmap for legal reform that can move society closer to a world where no one is held back or disadvantaged by menstruation. Bridget J. Crawford and Emily Gold Waldman examine these issues in a wide range of contexts, from schools to workplaces to prisons to tax policies and more. Ultimately, they seek to transform both law and society so that menstruation is no longer an obstacle to full participation in all aspects of public and private life.
More than half the population will experience menopause; it is time for the law to acknowledge it. Menopause is a stage of life that half the population will inevitably experience. But it remains one of the last great taboo topics for discussion, even among close friends and family members. Silence and stigmas around many aspects of reproductive health—from menstruation to infertility to miscarriage to abortion—have historically created the conditions in which bias and discrimination can flourish. Menopause exemplifies that phenomenon, and in Hot Flash, authors Emily Gold Waldman, Bridget Crawford, and Naomi Cahn set out to replace the silence surrounding menopause with a deeper understanding. Hot Flash explores the culturally specific stereotypes that surround menopause as well as how menopause is treated in law and medicine. The book contextualizes menopause as one of several stages in a person's reproductive life. Taking U.S. law regarding pregnancy and breastfeeding as an entry point, the authors suggest changes in existing legislation and workplace policies that would incorporate menopause as well. More broadly, they push us to imagine how law can support a more equitable future. A broader framework further enables the authors to explore menopause discrimination as it is experienced by trans men and gender nonbinary people. They ultimately make the case for a new wave of intersectional feminism that encompasses gender, disability, age, and race.
Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.
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