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

Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Grat

Understanding Estate and Gift Taxation is designed primarily for use by law students taking a course on the United States transfer tax system, i.e., a course on

Federal Taxes on Gratuitous Transfers: Law and Planning, Second Edition is a sophisticated Estate & Gift Tax casebook with plenty of problems, nuance, and polic