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

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

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

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