Estate, Gift and Trusts
| Author | Brian C. Vertz and Mitchell E. Benson |
| Pages | 355-362 |
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- Content
- Preliminary Sections
- About the authors
- Author of the first edition and supplements
- Acknowledgment
- Introduction
- Preliminary Issues
- Property Transfers & Distribution of Assets and Liabilities
- Alimony/Separate Maintenance Payments
- Interim Spousal Support
- Child-Related Exemptions, Credits and Deductions
- Tax Aspects of Valuation and Net Income
- Deductibility of Attorneys' Fees
- The Kiddie Tax
- Tax Filing Status?Joint, Married Filing Separately, Head of Household
- Assignment of Income Doctrine
- Relief From Joint and Several Liability (Innocent Spouse Relief)
- Unmarried Cohabitation
- Qualified Retirement Benefits
- Government, Military and Nonqualified Plans
- Individual Retirement Accounts
- Suspended Passive Activity Losses
- Estate, Gift and Trusts
- Prenuptial Agreements
- Same-Sex Couples
- Foreclosure or Cancelation of Debt: Tax Liability
- Interest, Penalties, Tax Crimes & Offshore Accounts
- Foreign Nationals, Assets, and Income
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