Taxation of Estates Gifts and Trusts 24th (American Casebook Series)

About this book

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 full presentation of valuation issues. Each tax is discussed independently and the paragraph system makes it easy for a teacher to selectively assign materials. Other teacher-friendly features include an in-depth teachers manual that provides answers to all problems throughout the volume and a discussion of planning opportunities throughout the various chapters. The 24th edition covers major legislation enacted in December of 2010 as well as significant judicial and administrative decisions since the prior edition.