Two significant complications affect the taxation of property transactions. The first complication is the special treatment of capital gains and losses. The sec

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

Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.

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