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Taxation of Estates, Gifts and Trusts

ISBN: 9780314202796 | 031420279X
Edition: 24th
Format: Hardcover
Publisher: West Group
Pub. Date: 11/16/2011

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A thorough, up-to-date presentation of estate, gift, and generation-skipping transfer taxes, as well as income taxation of trusts and estates and income in respect of a decedent. The book also includes a thorough presentation of valuation issues. Each of the taxes is discussed independently so that a teacher may start with either of the taxes or, if he or she wishes, skip one. The use of the paragraph system makes it easy for a teacher to selectively assign materials. The 24th edition covers major legislation enacted in December of 2010 as well as significant judicial and administrative decisions since the prior edition.


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