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Federal taxes on gratuitous transfers: Law and planning
Book

Federal taxes on gratuitous transfers: Law and planning

Joseph M. Dodge, Wendy C. Gerzog, Bridget J. Crawford, Jennifer Bird-Pollan and Victoria J. Haneman
Aspen casebook series, Aspen Publishing, Second edition
2023

Abstract

Gifts--Taxation--Law and legislation Inheritance and transfer tax--Law and legislation Estate Planning Taxes and Taxation
This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax.

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