Description
This edition continues the comprehensive presentation of prior editions, exploring both the technical and policy issues associated with wealth transfer taxation. It can be used in a single course covering basic wealth transfer taxation or a sequence of courses dealing with wealth transfer taxation at either the J.D. or LL.M. level. The book moves from the straightforward to the more complex rules associated with the topic so that each professor can decide the level of complexity of the course. It integrates all relevant amendments to the Code enacted through the various tax provisions enacted in 1998.