Working with Politics Science Research Methods: Problem and Exercises / Edition 3

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More About This Textbook


With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. Its flexible organization accommodates reorganizing material to fit individual course structures. This casebook emphasizes problem solving, statutory construction and policy-analysis skills and is ideal for 2- or 3-credit courses in estate and gift taxation.

The Third Edition has been updated to incorporate the 2010 Act provisions and offers new case law, analyses and problems regarding family limited partnerships and retention of residences. It also features recent regulations on post-death events and presents new problems and expanded text throughout.


• A problem-based approach that emphasizes planning and integrates statutes, regulations, cases, and administrative regulations.
Problems have been extensively class-tested by the author and pose realistic issues designed to foster discussion of rules, policy and planning.
Flexible teaching format – each part of the book stands on its own so professors can reorganize the material to fit their courses.
Logical organization begins with general introductory chapters followed by distinct parts on gift tax, estate tax, deductions and credits, and generation-skipping tax.
• Ample textual material provides context for the cases and problems.
• Emphasis on problem-solving, statutory construction, and policy analysis skills.
Ideal length for a 3-credit or 2-credit basic wealth transfer tax class.
In-depth Teacher’s Manual includes analysis of the cases and problems

Thoroughly updated, the revised Third Edition incorporates the 2010 Act provisions and include

New cases and analysis regarding family limited partnerships and retention of residences.
Recent regulations and analysis regarding post-death events.
Expanded text.
Challenging new problems.

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Product Details

  • ISBN-13: 9781608716906
  • Publisher: Congressional Quarterly, Inc.
  • Publication date: 11/22/2011
  • Edition description: New Edition
  • Edition number: 3
  • Pages: 160
  • Sales rank: 628,549
  • Product dimensions: 8.40 (w) x 10.90 (h) x 0.30 (d)

Table of Contents

Summary of Contents

Part I: Overview of Federal Taxation of the Transfer of Wealth

Ch. 1. Introduction to the Federal Transfer Tax System

Ch. 2. Income Taxation of the Transfer of Wealth

Ch. 3. Valuation

Part II: Taxation of Gifts

Ch. 4. The Definition of a Gift

Ch. 5. Completion

Ch. 6. The Annual Exclusion

Part III: The Gross Estate

Ch. 7. Property Owned at Death

Ch. 8. Joint Ownership

Ch. 9. Retained Interests

Ch. 10. Annuities and Employee Death Benefits

Ch. 11. Powers of Appointment

Ch. 12. Life Insurance

Part IV: Deductions and Credits

Ch. 13. Expenses, Claims, Debts, Taxes, and Losses

Ch. 14. Transfers to Charity

Ch. 15. Transfers to the Surviving Spouse

Ch. 16. Credits and Calculation of the Tax

Part V: The Taxation of Generation-Skipping Transfers

Ch. 17. The Generation-Skipping Transfer Tax

Table of Authorities

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