- Preface
- Table of Cases
- Table of Internal Revenue Code Sections
- Table of Treasury Regulations
- Table of Revenue Rulings
- Chapter
- Introduction
- The Federal Estate, Gift and Generation-Skipping Transfer Tax Laws in Outline
- The Estate and GIft Taxes Applied to Transfers at Death and During Life
- Donative Intent and Consideration
- Transfers During Life--Application of the Estate and Gift Taxes
- Jointly Owned Property and Community Property
- Life Insurance--Estate Tax and Gift Tax
- Annuities and Employee Death Benefits--Estate Tax and Gift Tax
- Powers of Appointment--Estate and Gift Tax Consequences
- Inclusion and Valuation
- Exemptions and Exclusions--GIft Tax (Gifts of Future Interests and Gifts to Minors)
- Deductions--Estate and Gift Tax
- The Marital Deduction and Split Gifts
- Credits Against the Estate and Gift Taxes: Liability and Payment of the Taxes
- A Few Fundamentals of Estate Planning
- Reform Proposals and Fundamental Alternatives to Present Transfer Systems
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