Taxation of estates, gifts and trusts

by Regis W. Campfield

This widely adopted estate and gift tax casebook covers topics such as the taxation of lifetime gifts, the principles of valuation for estate and gift tax purposes, the estate tax and the tax on generation-skipping transfers, and an exploration of the income taxation of trusts and estates. A good mix of text and edited materials consisting of cases, revenue, rulings, private letter rulings, congressional reports, technical advice memoranda, and law review articles. Each major portion of this volume has been written to stand alone so that it is entirely possible for an instructor to adopt a different order of presentation.

916 pages, Hardcover

First published August 1, 1999

Reviews

[Laura Smith · Rating 2 out of 5]

Absolutely amazing...I've learned that I have a pathetic vocabulary.

[Christopher Floss]

I used this text in an LL.M Gift and Estate Tax course. The materials in it are presented in a typical casebook-like format. I still use it occasionally as a desk reference in my practice.