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Federal Estate and Gift Taxation

Federal Estate and Gift Taxation

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One-year subscription, includes all updates.
Product Code:
One-year subscription, includes all updates.
Product Code:

Widely regarded as the classic treatise on estate and gift taxation, Federal Estate & Gift Taxation is comprised of contributions from past and present members of the Board of Editors and Advisors to the Review of Taxation of Individuals.

Offers tips and in-depth guidance on such topics as deductible fees paid by estates, valuation discounts, gift status of non-statutory stock options, interest paid on underpayments of generation-skipping transfer tax and estate tax, exempt gifts, and more. This treatise features citations to significant rulings, legislative and regulatory background material and important judicial decisions and includes hypothetical applications of difficult and complex statutes and code sections.

  • Federal Estate and Gift Taxation - Stephens, Maxfield, Lind, & Calfee
    • Part I Overview
      • Chapter 0: Special Report on the Supreme Court's Ruling in Windsor v. United States
      • Chapter 1: An Overview of the Federal Taxes Imposed on Gratuitous Shifting of Interests in Property
    • Part II The Estate Tax
      • Chapter 2: Imposition of Estate Tax
      • Chapter 3: Credits Against Estate Tax
      • Chapter 4: The Gross Estate
      • Chapter 5: The Taxable Estate
      • Chapter 6: Estates of Nonresident Noncitizens
      • Chapter 7: Tax Conventions
      • Chapter 8: Miscellaneous Estate Tax Provisions
    • Part III The Gift Tax
      • Chapter 9: Gift Tax: Determination of Liability
      • Chapter 10: Gift Tax: Transfers Subject to Tax
      • Chapter 11: Gift Tax Deductions
    • Part IV Generation-Skipping Transfers
      • Chapter 12: Imposition of the Generation-Skipping Transfer Tax
      • Chapter 13: Generation-Skipping Transfers
      • Chapter 14: Taxable Amount
      • Chapter 15: The Generation-Skipping Transfer Exemption
      • Chapter 16: Applicable Rate and Inclusion Ratio
      • Chapter 17: Other Definitions and Special Rules
      • Chapter 18: Administrative and Miscellaneous Matters
    • Part V Special Valuation Rules
      • Chapter 19: Special Valuation Rules