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.

PART II: Taxable Estate
Deductions Form Gross Estate
Administration Expenses
Charitable Deduction
Marital Deduction

PART III: Taxation of Estates and Beneficiaries
Estate Tax
Income Tax

PART IV: Gift Transfers
Determining Taxable Gift Transfers
Valuation of Property

PART V: Gift Taxation
Applying the Gift Tax
Annual Exclusion
Compliance and Procedure

PART VI: Generation-Skipping Transfer Tax
Applying the Transfer Tax

PART VII: Trusts and Trust Entities
Taxable Trusts
Taxation of Grantors and Grantor Trust

PART VIII: Income Taxation of Trusts
Trust Income
Trust Deductions
Compliance and Procedure in Reporting Income
Taxable Income
Expenses and Deductions