Federal Estate and Gift Taxation: Cases and Materials

by William C. Warren

Summary of *The Federal Estate and Gift Tax System *Constitutional Problems *Basic Application of the Transfer Taxes *Inter Vivos Transfers *Joint Interests & Community Property *Life Insurance *Annuities *Shifting of Enjoyment or Possession w/o Transfer Taxes *Valuation *Determination of the Taxable Estate & Taxable Gifts *The Marital Deduction and Split Gifts *Credits, Computation and Payment of Tax *Federal Tax Responsibilities & Personal Liability of an Executor *Application of Transfer Taxes to Nonresidents Not Citizens of the United States *Multiple Death Taxation and the Tax Treaties *Estate Planning *Policy Considerations Affecting Transfer Taxes INDEX

978 pages, Hardcover

Published January 1, 1956