Taxation of Estates, Gifts and Trusts, 24th (American Casebook Series)

Synopsis

This casebook, first published in 1971, is the most widely adopted estate and gift tax casebook. This new edition commences its coverage with the taxation of lifetime gifts, proceeds to explore the principles of valuation for estate and gift tax purposes, moves next to the estate tax and the tax on generation skipping transfers and finishes with an exploration of the income taxation of trusts and estates.

This book includes a good mix of text and edited materials consisting of cases, revenue, rulings, private-letter rulings, congressional reports, technical advice memoranda and law review articles. Coverage also includes new developments through December 1996, and a strong assortment of problems structured to check the reader's understanding of the principle points of each chapter. These features, among others, have made this our most popular estate and gift casebook.