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
... collection of material" from "newspapers, legal records, letters, and diaries, contemporary" sources. Includes material on "Wild Bill Hickok, Bat Masterson, and Doc Holliday, and such locales as Abilene, Wichita, Caldwell, and Dodge City"--Back cover.
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
When General Ormsby Mitchel and his Third Division, Army of the Ohio, marched into North Alabama in April 1862, they initiated the first occupation of an inland region in the Deep South during the Civil War. As an occupying force, soldiers were expected to adhere to President Lincoln's policy of conciliation, a conservative strategy based on the belief that most southerners were loyal to the Union. Confederate civilians in North Alabama not only rejected their occupiers' conciliatory overtures, but they began sabotaging Union telegraph lines and trains, conducting guerrilla operations, and even verbally abusing troops. Confederates' dogged resistance compelled Mitchel and his men to jettison conciliation in favor of a "hard war" approach to restoring Federal authority in the region. This occupation turned out to be the first of a handful of instances where Union soldiers occupied North Alabama. In this first book-length account of the occupations of North Alabama, Joseph Danielson opens a new window on the strength of Confederate nationalism in the region, the Union's evolving policies toward defiant civilians, and African Americans' efforts to achieve lasting freedom. His study reveals that Federal troops' creation of punitive civil-military policies-arrests, compulsory loyalty oaths, censorship, confiscation of provisions, and the destruction of civilian property-started much earlier than previous accounts have suggested. Over the course of the various occupations, Danielson shows Union soldiers becoming increasingly hardened in their interactions with Confederates, even to the point of targeting Rebel women. During General William T. Sherman's time in North Alabama, he implemented his destructive policies on local Confederates a few months before beginning his "March to the Sea." As Union soldiers sought to pacify rebellious civilians, African Americans engaged in a host of actions to undermine the institution of slavery and the Confederacy. While Confederate civilians did their best to remain committed to the cause, Danielson argues that battlefield losses and seemingly unending punitive policies by their occupiers led to the collapse of the Confederate home front in North Alabama. In the immediate post-war period, however, ex-Confederates were largely able to define the limits of Reconstruction and restore the South's caste system. War's Desolating Scourge is the definitive account of this stressful chapter of the war and of the determination of Confederate civilians to remain ideologically committed to independence-a determination that reverberates to this day.
Organized around the office of the president, this study focuses on American behavior at home and abroad from the Great Depression to the onset of the end of the Cold War, two key points during which America sought a re-definition of its proper relationship to the world. Domestically, American society continued the process of industrialization and urbanization that had begun in the 19th century. Urban growth accompanied industrialism, and more and more Americans lived in cities. Because of industrial growth and the consequent interest in foreign markets, the United States became a major world power. American actions as a nation, whether as positive attempts to mold events abroad or as negative efforts to enjoy material abundance in relative political isolation, could not help but affect the course of world history. Under President Hoover, the federal government was still a comparatively small enterprise; challenges of the next six decades would transform it almost beyond belief, touching in one way or another almost every facet of American life. Before the New Deal, few Americans expected the government to do anything for them. By the end of the Second World War and in the aftermath of the Great Depression, however, Americans had turned to Washington for help. Even the popular Reagan presidency of the 1980s, the most conservative since Hoover, would fail to undo the basic New Deal commitment to assist struggling Americans. There would be no turning back the clock, at home or abroad.
Ozone, an important trace component, is critical to life on Earth and to atmospheric chemistry. The presence of ozone profoundly impacts the physical structure of the atmosphere and meteorology. Ozone is also an important photolytic source for HO radicals, the driving force for most of the chemistry that occurs in the lower atmosphere, is essential to shielding biota, and is the only molecule in the atmosphere that provides protection from UV radiation in the 250-300 nm region. However, recent concerns regarding environmental issues have inspired a need for a greater understanding of ozone, and the effects that it has on the Earth's atmosphere. The Mechanisms of Reactions Influencing Atmospheric Ozone provides an overview of the chemical processes associated with the formation and loss of ozone in the atmosphere, meeting the need for a greater body of knowledge regarding atmospheric chemistry. Renowned atmospheric researcher Jack Calvert and his coauthors discuss the various chemical and physical properties of the earth's atmosphere, the ways in which ozone is formed and destroyed, and the mechanisms of various ozone chemical reactions in the different spheres of the atmosphere. The volume is rich with valuable knowledge and useful descriptions, and will appeal to environmental scientists and engineers alike. A thorough analysis of the processes related to tropospheric ozone, The Mechanisms of Reactions Influencing Atmospheric Ozone is an essential resource for those hoping to combat the continuing and future environmental problems, particularly issues that require a deeper understanding of atmospheric chemistry.
Originally published during the Great Depression, The WPA Guide nevertheless finds much to celebrate in the heartland of America. Nearly three dozen essays highlight Iowa's demography, economy, and culture but the heart of the book is a detailed traveler's guide, organized as seventeen different tours, that directs the reader to communities of particual social and historical interest.
Welcome to the 21st Edition of Nelson Textbook of Pediatrics – the reference of choice among pediatricians, pediatric residents, and others involved in the care of young patients. This fully revised edition continues to provide the breadth and depth of knowledge you expect from Nelson, while also keeping you up to date with new advances in the science and art of pediatric practice. Authoritative and reader-friendly, it delivers the information you need in a concise, easy-to-use format for everyday reference and study. From rapidly changing diagnostic and treatment protocols to new technologies to the wide range of biologic, psychologic, and social problems faced by children today, this comprehensive reference keeps you on the cutting edge of the very best in pediatric care. Includes more than 70 new chapters, including Postural Orthostatic Tachycardia Syndrome (POTS), Rare and Undiagnosed Diseases, Approach to Mitochondrial Disorders, Electronic Nicotine Delivery Systems, Zika, update on Ebola, Epigenetics, Autoimmune Encephalitis, Global Health, Racism, Media Violence, Strategies for Health Behavior Change, Positive Parenting, and many more. Features hundreds of new figures and tables throughout for visual clarity and quick reference. Offers new and expanded information on CRISPR gene editing; LGBT health care; gun violence; vaccinations; immune treatment with CAR-T cells; new technology in imaging and genomics; new protocols in cancer, genetics, immunology, and pulmonary medicine; and much more. Provides fresh perspectives from four new associate editors: Nathan J. Blum of The Children’s Hospital of Philadelphia; Karen Wilson of Mt. Sinai School of Medicine in New York; Samir S. Shah of Cincinnati Children’s Hospital Medical Center; and Robert C. Tasker of Boston Children’s Hospital. Remains your indispensable source for definitive, evidence-based answers on every aspect of pediatric care.
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