The Sixth Edition continues the comprehensive, yet flexible, presentation of prior editions. It explores both the technical and policy issues associated with we

The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers offers a broad survey of the federal transfer tax system. It thoroughly cov

This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes pr

If you want to take a problem approach to estate and gift taxation, be sure to consider this new casebook. Federal Taxation of Wealth Transfers emphasizes plann

Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed t