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Understanding Estate and Gift Taxation, 2nd ed.

By Chris Dykes
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.
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