Death Taxes

Teenage runaway slaves with superhuman powers, a Hessian giant, the most evil slave owners imaginable, and Benjamin Franklin: this story of the Revolution blends fact and fantasy in an imaginative reinterpretation of a critical time in American history.

A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.

Tara Holloway has got your number. A special agent on the IRS's payroll, she's dead-set on making sure that money crimes don't pay... Tax cheats, beware: The Treasury Department's Criminal Investigations Division has a new special agent on its payroll. A recovering tomboy with a head for numbers, Tara's fast becoming the Annie Oakley of the IRS—kicking ass, taking social security numbers, and keeping the world safe for honest taxpayers. Or else. Tara's latest mission finds her in hot pursuit of ice-cream vendor Joseph "Joe Cool" Cullen. Along with frozen treats he's selling narcotics—and failing to report his ill-gotten gains on his tax returns. Over Tara's dead body. Then there's Michael Gryder, who appears to be operating a Ponzi scheme...with banker Stan Shelton...whose lake house is being landscaped by Brett Ellington...who happens to be dating Tara. If following that money trail isn't tough enough, now Tara must face a new conundrum: Should she invest her trust in Brett—or put him behind bars? New love always comes at a cost but justice? Priceless.

Advice for lawyers who handle the taxation of the estates of decedents.

Forget everything you thought you knew about America's early days-history packs a punch in this full-color, two-fisted, edge-of-your-seat adventure! Graphic novels are a revolution in literature, and The Sons of Liberty is a graphic novel like no other. Visual and visceral, fusing historical fiction and superhero action, this is a tale with broad appeal-for younger readers who enjoy an exciting war story, for teenagers asking hard questions about American history, for adult fans of comic books, for anyone seeking stories of African American interest, and for reluctant readers young and old. In Colonial America, Graham and Brody are slaves on the run-until they gain extraordinary powers. At first they keep a low profile. But their mentor has another idea-one that involves the African martial art dambe . . . and masks. With its vile villains, electrifying action, and riveting suspense, The Sons of Liberty casts new light on the faces and events of pre-Revolution America, including Ben Franklin and the French and Indian War. American history has rarely been this compelling-and it's never looked this good. For more information and exclusive content, visit www.thesonsoflibertybook.com