Detailed Table of Contents (PDF Download)
Preface (PDF Download)
Summary of Contents
Contents
Preface
PART I Overview of Federal Taxation of the Transfer of Wealth
Chapter 1 Introduction to the Federal Transfer Tax System
Chapter 2 Income Taxation of the Transfer of Wealth
Chapter 3 Valuation
PART II Taxation of Gifts
Chapter 4 The Definition of a Gift
Chapter 5 Completion
Chapter 6 The Annual Exclusion
PART III The Gross Estate
Chapter 7 Property Owned at Death
Chapter 8 Joint Ownership
Chapter 9 Retained Interests
Chapter 10 Annuities and Employee Death Benefits
Chapter 11 Powers of Appointment
Chapter 12 Life Insurance
PART IV Deductions and Credits
Chapter 13 Expenses, Claims, Debts, Taxes, and Losses
Chapter 14 Transfers to Charity
Chapter 15 Transfers to the Surviving Spouse
Chapter 16 Credits and Calculation of the Gift and Estate Taxes
PART V The Taxation of Generation-Skipping Transfers
Chapter 17 The Generation-Skipping Transfer Tax
Table of Cases
Table of Revenue Rulings
Table of Treasury Decisions
Index