Browse Taxation and Regulation (REG)
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- 9.1 Rights, Duties, and Liabilities of Debtors, Creditors, and Guarantors
- 9.2 Bankruptcy Basics and the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005
- 9.3 Secured and Unsecured Transactions under the Uniform Commercial Code (UCC)
- 9.4 Priorities, Perfection, and Enforcement of Security Interests
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- 14.1 Items Included in Gross Income (Wages, Dividends, Pensions)
- 14.2 Interest Income and Dividends (Taxable vs. Non-Taxable)
- 14.3 Capital Gains and Losses (Short-Term vs. Long-Term)
- 14.4 Exclusions (Gifts, Inheritances, Life Insurance Proceeds, Scholarships)
- 14.5 Kiddie Tax (Unearned Income of Minor Children)
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- 15.1 Adjustments to Arrive at Adjusted Gross Income (Self-Employed Expenses, IRAs, HSAs)
- 15.2 Itemized Deductions (Medical, Taxes, Interest, Charity, Casualty)
- 15.3 Tax Credits (Refundable vs. Nonrefundable)
- 15.4 Qualified Business Income Deduction (QBI)
- 15.5 Filing Status and Estimated Tax Payments
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- 19.1 Computation of Taxable Income and Tax Liability
- 19.2 Allowable Credits and Deductions
- 19.3 Capital Structure and Transactions Between Corporation and Shareholders
- 19.4 State and Local Tax Considerations, Nexus, Apportionment
- 19.5 Net Operating and Capital Losses (Carryback/Carryforward)
- 19.6 Consolidated Returns: Eligibility, Elections, and Intercompany Transactions
- 19.7 International Tax Concepts (Foreign Branch vs. Subsidiary, GILTI, FDII, BEAT)
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- 20.1 Ordinary Business Income (Loss) and Separately Stated Items
- 20.2 Eligibility and Election Requirements; Revocation and Termination
- 20.3 Shareholder Basis: Stock and Debt Adjustments
- 20.4 Built-In Gains Tax, Passive Investment Income, and AAA vs. E&P
- 20.5 Distributions (Liquidating vs. Nonliquidating)
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- 21.1 Ordinary Business Income (Loss) and Separately Stated Items
- 21.2 Partnership and Partner Elections (Tax Year, Basis Adjustments)
- 21.3 Partner’s Basis Computations, Recourse & Nonrecourse Debt
- 21.4 Transactions Between a Partner and Partnership (Services, Sales, Property)
- 21.5 Ownership Changes and Allocation of Liabilities
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- 31.1 Ethics, Professional Responsibilities, and Tax Procedures
- 31.2 Advanced Individual Tax Compliance and Planning
- 31.3 Entity Tax Compliance (C Corps, S Corps, Partnerships)
- 31.4 Entity Tax Planning (Formation, Liquidation, Restructuring)
- 31.5 Property Transactions, Nontaxable Exchanges, Depreciation Recapture
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Chapter 25: Estate and Gift Tax Planning for Owners and Individuals
In this section
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Estate vs. Gift Tax Systems and the Unified Credit
Explore the dynamic relationship between estate and gift tax systems, annual exclusions, and portability of the unified credit, with practical examples and best practices.
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Lifetime Gifting Strategies; Valuation Discounts
Explore family limited partnerships, valuation discounts, and philanthropic giving in lifetime gift tax planning, leveraging strategies to reduce tax burdens and transfer wealth efficiently.
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Marital Deductions, QTIP Trusts, and GST Considerations
Explore how spousal bequests and generation-skipping transfers can strategically minimize estate taxes, with practical insights on QTIP trusts and GST considerations.
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Charitable Giving and Philanthropic Strategies
Discover strategies for tax-efficient charitable giving including the use of charitable remainder trusts (CRTs) and donor-advised funds to maximize both philanthropic impact and personal financial benefits.
