A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Gov

Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed t

Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.

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 pr

Designed to make the study of federal estate and gift taxation simple, clear, and convenient, this text provides a basic explanation of the federal gift, estate