Taxation of Estates, Gifts and Trusts / Edition 23

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More About This Textbook


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.

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Product Details

  • ISBN-13: 9780314159311
  • Publisher: West Academic Publishing
  • Publication date: 3/10/2006
  • Series: American Casebook Series
  • Edition description: REV
  • Edition number: 23
  • Pages: 973
  • Product dimensions: 7.70 (w) x 10.00 (h) x 1.80 (d)

Table of Contents

Copyright and Permissions Acknowledgments
Table of Cases
Table of Statutes
Table of Treasury Regulations
Table of Technical Advice Memoranda
Table of Private Letter Rulings
Table of Revenue Rulings
Table of Revenue Procedures
Table of IRS Notices


Chapter 1 Orientation


Chapter 2 Introduction
Chapter 3 What Constitutes a Gift
Chapter 4 When a Gift Occurs
Chapter 5 Powers of Appointment Section 2514
Chapter 6 Disclaimers Section 2518
Chapter 7 Unified Credit, Exclusions and Deductions
Chapter 8 Gift Tax Returns and Administrative Requirements


Chapter 9 General Principles of Valuation
Chapter 10 Actuarail Valuation
Chapter 11 Closely Held Businesses
Chapter 12 Retained Interests and Value Freezes Sections 2701 and 2702
Chapter 13 Special use Valuation Section 2032A
Chapter 14 Other Valuation Matters


Chapter 15 Property Owned Sections 2033 and 2034
Chapter 16 Joint tenancies Section 2040
Chapter 17 Life Insurance Section 2042
Chapter 18 Retained Life Estates Section 2036
Chapter 19 Powers to Alter, Amend, Revoke, or Terminate Section 2038
Chapter 20 Transfers Geared to Grantor's Life Section 2037
Chapter 21 Annuities and Retirement Benefits Section 2039
Chapter 22 Powers of Appointment Section 2041
Chapter 23 Transfers Within Three Years of Death Section 2035
Chapter 24 Consideration in Money or Money's Worth
Chapter 25 Expenses, Debts, and Claims Section 2053
Chapter 26 Charitable Requests Section 2055
Chapter 27 Marital Deduction Section 2056
Chapter 28 Estate Tax Credits, Returns, Payment, and Apportionment
Chapter 29 Generation-skipping Transfer Tax Section 2601-2663


Chapter 30 Income Taxation of Estates and Trusts Sections 641-667
Chapter 31 Grantor Trusts Sections 671-678
Chapter 32 Income in Respect of Decedent Section 691

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Sort by: Showing 1 Customer Reviews
  • Anonymous

    Posted October 27, 2007

    Good luck understanding this book

    I am a master's in taxation student using this text and cannot understand it. It is good for law students but for us tax people a different book is in desperate need!

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