Search results for [Inheritance and transfer tax] at NC Cardinal

Results 51 to 57 of 57 | « previous

Thy will be done : a guide to wills, taxation, and estate planning for older persons / by Daly, Eugene J.(CARDINAL)751546;

Subjects: Wills; Trusts and trustees; Estate planning; Inheritance and transfer tax; Older people;

Available copies: 1 / Total copies: 1

unAPI

IRS regulations increasing imputed interest rates and interpreting estate tax law concerning valuation of family farm and other business properties : hearing before the Subcommittee on Oversight of the Internal Revenue Service of the Committee on Finance, United States Senate, Ninety-seventh Congress, first session, April 27, 1981. by United States.Congress.Senate.Committee on Finance.Subcommittee on Oversight of the Internal Revenue Service.(CARDINAL)280256;

Includes bibliographical references.

Subjects: Business enterprises; Family farms; Inheritance and transfer tax; Income tax deductions for interest; United States. Internal Revenue Service.; Imputed interest;

Available copies: 1 / Total copies: 1

On-line resources: Suggest title for digitization;

unAPI

8 ways to avoid probate / by Randolph, Mary,1958-author.(CARDINAL)770015;

Includes bibliographical references and index.Thinking about probate avoidance -- Set up payable-on-death accounts -- Name a beneficiary for your retirement accounts -- Name a beneficiary for stocks and bonds -- Name a beneficiary for your vehicles -- Name a beneficiary for your real estate -- Hold property in joint ownership -- Create a living trust -- Take advantage of special procedures for small estates -- Make gifts -- Putting it all together.Randolph explains simple and effective methods to skip the probate process. Completely updated, this edition includes the latest state laws on probate avoidance methods, such as transfer-on-death deeds. The book also covers current estate and gift tax rules under the Tax Cuts and Jobs Act of 2017.

Subjects: Handbooks and manuals.; Law for laypersons.; Estate planning; Probate law and practice; Inheritance and succession; Finance, Personal;

Available copies: 3 / Total copies: 3

unAPI

Federal tax policy / by Pechman, Joseph A.,1918-1989.(CARDINAL)157670;

Includes bibliographical references and index.Features of the U.S. Tax System -- Goals of Taxation -- Taxes and Economic Policy -- Stabilization Policy -- Fiscal Policy -- Built-in Stabilizers -- The High-Employment Surplus or Deficit -- Adjusting Expenditures and Taxes to Promote Stability -- Automatic Budget Rules -- Monetary Policy -- Rational Expectations -- Policies to Promote Economic Growth -- Achieving Full Employment and Stable Prices -- Raising the Growth Rate -- The Debt Burden -- The Tax Legislative Process -- Executive Preparation of a Tax Bill -- The Bill in Congress -- The Ways and Means Committee -- House Approval -- The Senate Finance Committee -- The Senate Debate -- The Bill in Conference -- Presidential Action -- Improving the Process -- Simplifying the Tax Law -- Representation of the Public Interest -- Reforming the Tax Structure -- Consideration of Overall Fiscal Policies -- The Individual Income Tax -- The Structure of the Federal Income Tax -- Adjusted Gross Income and Taxable Income -- Tax Rates -- Reporting Requirements -- Methods of Tax Payment -- Final Tax Reconciliation -- Possible Modification of the Current Payment System -- Economic Effects -- Role as Stabilizer -- Work Incentives -- Effect on Saving -- Structural Problems -- Personal Exemptions -- The Negative Income Tax -- Personal Deductions -- Transfer Payments and Wage Supplements -- The Family -- The Aged -- Earned Income -- Indexing for Inflation -- Capital Gains and Losses -- Saving Incentives -- State and Local Government Bond Interest -- Income Averaging -- Minimum Tax.Tax Shelters -- Tax Simplification -- The Corporation Income Tax -- Characteristics of the Tax -- The Tax Base -- Tax Rates -- Tax Payment -- Shifting and Incidence of the Tax -- The Shifting Mechanism -- The Evidence -- Economic Issues -- Investment and Saving -- Equity and Debt Finance -- Resource Allocation -- Built-in Flexibility -- Balance of Payments -- Structural Features -- Capital-Consumption Allowances -- Allowances for the Mineral Industries -- Financial Institutions -- Tax-Exempt Organizations -- Corporate Acquisitions and Reorganizations -- Foreign and Export Income -- Inflation Accounting -- Depreciation -- Inventories -- Net Financial Assets and Liabilities -- Choice of Adjustments -- Integration of the Corporation and Individual Income Taxes -- The Additional Burden on Dividends -- Methods of Integration -- Consumption Taxes -- Types of Consumption Taxes -- Issues in Excise Taxation -- Economic Effects of Excise Taxes -- Equity Considerations -- A General Consumption Tax? -- The General Sales Tax -- The Value-Added Tax -- Sales or Value-Added Taxes versus Income Taxes -- The Expenditure Tax -- Payroll Taxes -- The Development of Payroll Taxes -- The Insurance Analogy -- Features of Payroll Taxes -- Regressivity -- Built-in Flexibility -- Effect on Prices, Employment, and Wages -- Effect on Personal and Public Saving -- Taxation of Benefits -- Financing Social Security -- The Contributory System -- Proposals for Reform -- Financing Unemployment Insurance -- Estate and Gift Taxes.The Role of Wealth Transfer Taxes -- Characteristics of the Taxes -- The Estate Tax -- The Gift Tax -- The Tax Base -- Structural Problems -- Transfers by Husbands and Wives -- Imperfect Unification of Estates and Gifts -- Generation Skipping through Trusts -- Generation Skipping through Outright Transfers -- Charitable Contributions -- Small Business and Farm Property -- Other Methods of Taxing Wealth -- Inheritance or Accessions Taxes -- The Annual Wealth Tax -- State and Local Taxes -- The State and Local Structure -- State Taxes -- Local Taxes -- State and Local Fiscal Performance, Capacity, and Effort -- Major Issues -- Income Taxes versus Sales Taxes -- Deductibility -- The Property Tax -- Tax Coordination -- State and Local Fiscal Relations -- Federal Aid -- The Plight of the Cities -- Historical Summary of the Major Federal Taxes -- Tax Bases of the Major Federal Taxes -- Tax Expenditures.

Subjects: Fiscal policy; Taxation;

Available copies: 1 / Total copies: 1

On-line resources: Suggest title for digitization;

unAPI

The newcomer's guide to North Carolina : everything you need to know to be a Tar Heel / by Lee, Bill.(CARDINAL)202152;

Includes bibliographical references and index.

Subjects: Guidebooks.;

Available copies: 5 / Total copies: 7

unAPI

Living trusts simplified / by Sitarz, Dan,1948-(CARDINAL)185085;

Subjects: Living trusts;

Available copies: 1 / Total copies: 1

unAPI

The executor's guide : settling a loved one's estate or trust / by Randolph, Mary,1958-(CARDINAL)770015;

Getting Ready -- What Executors Do -- What Trustees Do -- How Hard Will It Be? -- Emotional Concerns -- How This Book Can Help -- If You're Asked to Be an Executor or Trustee -- Executor or Trustee? -- The Executor's Role: An Overview -- The Successor Trustee's Role: An Overview -- Should You Accept the Job? -- Making the Job Manageable -- The First Week -- Organ, Tissue, and Body Donation -- Physician's Certification and Death Certificate -- Autopsy -- Burial or Cremation -- Funerals and Memorial Services -- Other Tasks During the First Few Days -- The First Month -- Set Up a Filing System -- Order Copies of the Death Certificate -- Find the Will -- Find Other Documents That Leave Property -- Send Notifications of the Death -- Keep Property Secure -- Sort Through Personal Belongings -- Claiming Life Insurance, Social Security, and Other Benefits -- Life Insurance and Annuity Proceeds -- Social Security Benefits -- Pensions -- Veterans Benefits -- Wages Owed the Deceased Person -- The Family Allowance -- Other Possible Benefits and Claims -- Taking Care of the Estate -- Making Sense of the Will -- Does the Will Appear Valid? -- Reading the Will -- Gifts to Groups of People -- When to Take a Second Look at the Will -- If There's No Will -- Who's in Charge -- Who Gets What: The Basic Rules -- Understanding Key Terms -- If an Heir Has Died -- Taking Care of Minor Children -- Taking Inventory -- Look for Assets -- Make a List of Assets -- Estimate the Value -- Add Up Debts -- Determine How Title Was Held -- Managing Assets and Paying Bills -- Your Legal Duties -- Keeping Good Records -- Setting Up an Estate or Trust Bank Account -- Keeping Tangible Assets Safe -- Managing Cash Accounts and Investments -- Paying Claims and Debts -- Giving Property to Beneficiaries -- Selling Property -- Handling a Business -- Caring for Children and Their Property -- Immediate Concerns -- Raising a Child -- Managing a Child's Property -- Personal and Practical Issues -- Taxes -- The Deceased Person's Income Tax: Form 1040 -- The Estate's Income Tax: Form 1041 -- Income Tax on Trusts -- Federal Estate Tax -- State Inheritance and Estate Taxes -- Other Taxes -- Beneficiaries and Taxes -- Typical Situations -- Transferring Property -- Property That Doesn't Go Through Probate -- Common Assets That Don't Go Through Probate -- Joint Tenancy Property -- Tenancy by the Entirety Property -- Community Property -- Property Held in a Living Trust -- Real Estate That Qualifies as a Homestead -- Property That Passes to Immediate Family by Law -- Salary or Wages -- Payable-on-Death Bank Accounts -- Life Insurance Proceeds -- Individual Retirement Accounts -- Securities Registered in Transfer-on-Death Form -- Savings Bonds -- Vehicles -- Pension Plan Distributions and Other Death Benefits -- Real Estate Left by a Transfer-on-Death Deed -- Personal Property in "Small Estates" -- Transferring Joint Tenancy and Other Survivorship Property -- Real Estate -- Bank Accounts -- Securities -- Vehicles -- Savings Bonds -- If Title Wasn't Cleared When the First Joint Tenant Died -- Transferring Community Property -- Your Transfer Options -- Community Property Agreements -- State Probate Shortcuts -- When the Second Spouse Dies -- Claiming Money in Retirement Plans -- Retirement Plans: The Basics -- Who's the Beneficiary? -- If the Surviving Spouse Is the Beneficiary -- If There Is One Beneficiary, Not the Spouse -- If There Are Multiple Beneficiaries -- If a Trust Is the Beneficiary -- If There Is No "Designated Beneficiary" -- If the Beneficiary Has Died -- If No Beneficiary Was Named -- If the Estate Is the Beneficiary -- Claiming Payable-on-Death Assets -- If the Asset Was Co-Owned -- The Effect of Divorce on POD Beneficiaries -- How Beneficiaries Can Claim Assets -- Special Procedures for Small Estates -- Are You Handling a Small Estate? -- Claiming Property With Affidavits -- Using Simplified Probate -- The Regular Probate Process -- Common Questions About Probate -- The Typical Probate Process -- The Process in Uniform Probate Code States -- Probate in Another State -- Disputes During Probate -- Do You Need a Lawyer? -- If You Go It Alone: Working With the Court -- Handling Trusts -- Wrapping Up a Simple Living Trust -- How Simple Living Trusts Work -- If You're the Surviving Spouse -- Who Serves as Successor Trustee -- The Affidavit of Assumption of Duties -- What's in the Trust -- Notifying Beneficiaries -- Getting Valuable Property Appraised -- Registering the Trust -- Debts and Expenses -- Transferring Trust Property -- Ending the Trust -- Managing a Child's Trust -- How a Child's Trust Works -- The Trustee's Job -- Accepting or Declining the Trustee's Job -- Gathering Trust Property -- Communicating With Beneficiaries -- Registering the Trust -- Investing Trust Property -- Keeping Good Records -- Handling Trust Taxes -- Distributing Property -- If You Want to Resign -- Ending the Trust -- Handling a Bypass (AB) Trust -- How a Bypass Trust Works -- The Surviving Spouse's Rights and Duties -- What's in the Trust -- Debts and Expenses -- Getting Valuable Property Appraised -- Notifying Beneficiaries -- Registering the Trust -- Dividing Trust Assets -- Managing the Bypass Trust Property -- Tax Returns for the Bypass Trust -- Getting More Help -- Finding More Information -- Libraries -- The Internet -- Finding Forms -- Finding Definitions -- Researching Specific Questions -- Lawyers and Other Experts -- When to Get Help -- Deciding What You Want From a Lawyer -- Finding a Lawyer -- Choosing a Lawyer -- Working With a Lawyer -- Paying a Lawyer -- Problems With Your Lawyer."This book will help you navigate an unfamiliar land of legal procedures and terminology."--Back cover.

Subjects: Executors and administrators.; Trusts and trustees.; Charity laws and legislation.;

Available copies: 1 / Total copies: 1

unAPI

Results 51 to 57 of 57 | « previous