Federal Estate and Gift Taxation

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This premier WG&L treatise was authored by renowned estate planning experts, Richard B. Stephens, Guy B. Maxfield, Stephen A. Lind, and Dennis A. Calfee, and focuses exclusively on estate and gift taxation to give you the most comprehensive resource available.

Cited by the U.S. Tax Court and relied on by thousands of tax practitioners. Widely regarded as the classic treatise on estate and gift taxation. Contains thorough, timely coverage of the full spectrum of relevant legislation and regulations – both existing and proposed – and offers workable solutions to the practical problems of estate and gift tax planning.

• 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