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