Taxation of Estates, Gifts and Trusts
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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.
Preface 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 PART I INTRODUCTION TO FEDERAL TRANSFER TAX SYSTEM Chapter 1 Orientation PART II GIFT TAX 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 PART III VALUATION 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 PART IV ESTATE TAX 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) PART VI TRUST AND ESTATE INCOME AND INCOME FROM DECEDENTS 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) APPENDICES INDEX
