Carolina Academic Press has recently published Understanding Estate and Gift Taxation, 2d. (KF6572.H455 2019) as a part of its Understanding Series. Authored by Brant J. Hellwig & Robert T. Danforth, this twenty-six chapter book is ideal for both the practitioner interested in an overview of this specialized area of tax law or the student taking a taxation of estate and gift tax or estate planning class. Each chapter highlights specific language from the Internal Revenue Code and provide analysis tying in the regulations, cases, and administrative decisions. This book begins with an overview of the federal tax regime and covers basic application of the estate tax, transfer tax valuation, determination of net transfer, transfers excluded from the gift tax base, transfers with retained enjoyment, and joint interests in property. International considerations, generation-skipping transfer tax base, marital unit, life insurance, business entity estate freeze, and annuities and survivor benefits are among the other topics covered. This book has a table of statutes, secondary authorities and an index.
Earlier this week, the University of Houston Law Center was fortunate to have as its guest Professor Daniel Kanstroom of Boston College of Law. An expert in immigration law, he is the Director of the International Human Rights Program, and he both founded and directs the Boston College Immigration and Asylum Clinic. Speaking as the guest of the Houston Journal of International Law’s annual Fall Lecture Series, Professor Kanstroom discussed issues raised in his new book, Aftermath: Deportation Law and the New American Diaspora . Professor Michael Olivas introduced Professor Kanstroom to the audience, and mentioned the fascinating tale of Carlos Marcello, which Professor Kanstroom wrote about in his chapter “The Long, Complex, and Futile Deportation Saga of Carlos Marcello,” in Immigration Stories , a collection of narratives about leading immigration law cases. My interest piqued, I read and was amazed by Kanstroom’s description of one of the most interesting figures in American le...
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