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Contents

Federal Taxation of Wealth Transfers: Cases and Problems, 4E

Summary of Contents

Contents xi
Preface xix

PART I
Overview of Federal Taxation of the Transfer of Wealth 1
Chapter 1 Introduction to the Federal Transfer Tax System 3
Chapter 2 Income Taxation of the Transfer of Wealth 25
Chapter 3 Valuation 41
PART II
Taxation of Gifts 101
Chapter 4 The Definition of a Gift 103
Chapter 5 Completion 139
Chapter 6 The Annual Exclusion 167
PART III
The Gross Estate 193
Chapter 7 Property Owned at Death 195
Chapter 8 Joint Ownership 209
Chapter 9 Retained Interests 223
Chapter 10 Annuities and Employee Death Benefits 323
Chapter 11 Powers of Appointment 363
Chapter 12 Life Insurance 391
PART IV
Deductions and Credits 421
Chapter 13 Expenses, Claims, Debts, Taxes, and Losses 423
Chapter 14 Transfers to Charity 441
Chapter 15 Transfers to the Surviving Spouse 461
Chapter 16 Credits and Calculation of the Gift and Estate Taxes 505
PART V
The Taxation of Generation-Skipping Transfers 517
Chapter 17 The Generation-Skipping Transfer Tax 519

Table of Cases 543
Table of Revenue Rulings 547
Table of Treasury Decisions 549
Index 551