Estate and Gift Taxes. (Record no. 59601)
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| fixed length control field | 05101nam a22004213i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC3018363 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240729124059.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2008 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781608767311 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781606921296 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC3018363 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL3018363 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr10660224 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)847650177 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KF6572.E853 2009 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Apperton, Clay B. |
| 245 10 - TITLE STATEMENT | |
| Title | Estate and Gift Taxes. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | New York : |
| Name of producer, publisher, distributor, manufacturer | Nova Science Publishers, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2008. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2009. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (243 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Intro -- Estate and Gift Taxes -- Contents -- Preface -- Economic Issues Surrounding the Estate and Gift Tax: A Brief Summary -- Abstract -- Arguments for the Estate and Gift Tax -- Arguments Against the Estate and Gift Tax -- Other Issues -- References -- Estate and Gift Tax Revenues: Past and Projected in 2008 -- Abstract -- Changes in Estate Tax Law -- Exemption -- Maximum Tax Rate -- Which Law is Reflected in Revenue for a Particular Year? -- Unexpected Patterns -- Gift Tax Revenues Fell After 2001 Tax Act -- Estate and Gift Taxes Contribute Less Than 2% of Federal Revenue -- CBO Projections Show Rebound in Estate Tax Revenues after FY2011 if EGTTRA Sunsets -- Treasury Department and JCT Estimates of Revenue Loss from Permanent Repeal -- References -- Alternatives to the Current Federal Estate Tax System Testimony to the Senate Committee on Finance -- Introduction -- Why Did Canada, Australia, and New Zealand Abolish their Wealth Transfer Taxes? -- Conclusion -- Reform Options for the Estate Tax System: Targeting Unearned Income -- Testimony before the United States Senate Committee on Finance March 12, 2008 -- I. Background on Wealth Transfers -- II. Magnitude and Distribution of Estate Tax Burdens -- III. Reforms Worth Consideration -- IV. Conclusion -- References -- Economic Growth and Tax Relief Reconciliation Act of 2001 -- Title I - Individual Income Tax Rate Reductions -- Title II - Tax Benefits Relating to Children -- Title III - Marriage Penalty Relief -- Title IV - Affordable Education Provisions -- Title V - Estate, Gift, and Generation-Skipping Transfer Tax Provisions -- Title VI - Pension and Individual Retirement Arrangement Provisions -- Part I - General Provisions -- Part II - Treatment of Plan Amendments Reducing Future Benefit Accruals -- Title VII - Alternative Minimum Tax -- Title VIII - Other Provisions. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Title IX - Compliance with Congressional Budget Act -- The Estate Tax: Myths and Realities -- Myth 1. Repealing the Estate Tax Wouldn't Significantly Worsen the Deficit Because the Tax Doesn't Raise Much Revenue -- Myth 2. The Estate Tax Forces Estates to Turn Over Half of Their Assets to the Government -- Myth 3. Many Small, Family-Owned Farms and Businesses Must Be Liquidated to Pay Estate Taxes -- Myth 4. The Estate Tax is Best Characterized as the "Death Tax. -- Myth 5. The Estate Tax Unfairly Punishes Success -- Myth 6. Eliminating the Estate Tax Would Encourage People to Save and Thereby Make More Capital Available for Investment -- Myth 7. The Estate Tax Constitutes "Double Taxation" Because It Applies to Assets That Already Have Been Taxed Once as Income -- Myth 8. If The Estate Tax is Reformed and Retained, the Logical Top tax Rate Would Be 15 Percent, the Same as the Capital Gains Rate -- Myth 9. The Cost of Complying with the Estate Tax Is Nearly Equal to the Total Amount of Revenue the Tax Raises -- Testimony of Joseph M. Dodge Stearns Weaver Miller Weissler Alhadeff and Sitterson Professor of Law Florida State University College of Law before Committee on Finance U.S. Senate March 12, 2008 -- A. Possible Alternatives to the Current Transfer Taxes -- B. Inheritance Taxes and Carryover Basis Should Be Taken off the Table -- C. Mitigating Valuation Problems -- D. Transfer Tax Features Do Not Necessarily "Transfer" to the Income Tax -- E. Comparing the Accessions Tax with the Income-Inclusion Approach -- Appendix: Writings of Joseph M. Dodge on the Federal Transfer Taxes and Alternatives Thereto -- Index. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Gifts--Taxation--Law and legislation--United States. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Apperton, Clay B. |
| Title | Estate and Gift Taxes |
| Place, publisher, and date of publication | New York : Nova Science Publishers, Incorporated,c2008 |
| International Standard Book Number | 9781606921296 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3018363">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3018363</a> |
| Public note | Click to View |
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