Estate and Gift Tax Digest, Fourth Edition provides references to important federal estate, gift, and generation-skipping tax cases and rulings rendered since January 1, 1976. The important decisions of federal courts and the rulings of the Internal Revenue Service have been carefully edited to present concise and easily understandable abstracts of complex cases.

Each Digest:

• Summarizes the facts
• Gives the holding
• States the name of the case or ruling and the volume and page number of the law reporters where the full text of the decision or ruling is printed

Digests of private letter rulings, technical advice memoranda, and the following research tools help make your research quick and easy:

• Table of IRC Sections
• Table of Treasury Regulations
• Table of Revenue Rulings
• Table of Private Letter Rulings
• Table of Cases