The focus of this paperback book, Federal Estate and Gift Taxation: An Analysis and Critique, is on chapters 11, 12, and 13 of the Internal Revenue Code. The book discusses selected income tax issues, but only in contrast with, or as an adjunct to, a discussion of the estate and gift tax treatment of those issues. This book is not an estate planning book or a comprehensive guide to the federal tax implications of all gratuitous transfers, but it does contain sections on deductions and credits and on the generation skipping transfer.
Features include:
 Introduces the nature of the tax, valuation, and calculation;
Identifies the meaning of "gift" and transfers, and when a gift becomes complete;
Examines property owned at death and special property interests by deceased;
Looks at expenses, losses, and charitable and marital deductions.
Table of Contents includes:
The Nature of the Tax;
Valuation;
Calculation of the Tax;
The Meaning of "Gift";
Transfers Subject to the Tax;
When a Gift Becomes Complete;
The Annual Exclusion;
Property Owned at Death;
Retained Powers and Interests;
Special Property Interests Owned by the Deceased;
Expenses and Losses;
The Charitable Deduction;
The Marital Deduction;
Credits;
The Generation-Skipping Transfer.
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