Aspen Publishing

Federal Taxation of Gratuitous Transfers Law and Planning

Joseph M. Dodge, Wendy C. Gerzog, Bridget J. Crawford


  • ISBN: 9781454802402

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  • Description

    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 presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax.

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  • Details
    Page Count 600
    Published 04/01/2011
  • Additional Product Details

    Detailed Table of Contents (PDF Download)
    Preface (PDF Download)

    Chapter 1. Setting the Stage: The Basics of Gratuitous Transfers

    Chapter 2. Overview of the Federal Transfer Taxes

    Chapter 3. Gift Tax Basics

    Chapter 4. The Basic Estate

    Chapter 5. Non-Probate Transfers

    Chapter 6. The Marital Deduction

    Chapter 7. Long-Term Trusts

    Chapter 8. Gifts with Retained Interests and Powers

    Chapter 9. Advanced Valuation Issues

  • Author Information

    Wendy C. Gerzog

    Wendy C. Gerzog is a member of the faculty at University of Baltimore School of Law.

    Joseph M. Dodge

    Professor Dodge is a leading authority on tax issues, having authored numerous influential articles and several books, including The Logic of Tax (West, 1989), Federal Income Taxation: Doctrine, Structure and Policy (Michie, 1995) (co-author), and Tax Management Portfolios.
    Before joining Florida State University College of Law, he held the William H. Francis, Jr. Professor in Law at University of Texas and served as a Visiting Professor at UCLA School of Law and University of Utah College of Law. He is a member of the American College of Trust & Estate Counsel and has been Chair of both the Tax Section and the Donative Transfers Section of the Association of American Law Schools.

    Bridget J. Crawford

    Professor Bridget J. Crawford teaches Federal Income Taxation; Estate and Gift Taxation; Wills, Trusts and Estates; and Feminist Legal Theory. She joined the Pace Law School faculty in 2003, after more than six years of law practice at Milbank Tweed Hadley & McCloy LLP in New York. Her practice was concerned with income, estate and gift tax planning for individuals, as well as tax and other advice to closely-held corporations and exempt organizations. The graduating classes of 2005, 2006, and 2007 selected Professor Crawford as the Barbara C. Salken Outstanding Professor of the Year.
    Professor Crawford is a former Lecturer in Law and Visiting Associate Professor at the University of Pennsylvania Law School. Her publications include articles on the income taxation of trusts, tax aspects of asset protection, the tax treatment of marriage and the family, women in legal education, and a feminist critique of pornography. Her present scholarship focuses on issues of gender and tax policy.
    Professor Crawford is a member of the American Law Institute and the American College of Trust and Estate Counsel.

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