Two significant complications affect the taxation of property transactions. The first complication is the special treatment of capital gains and losses. The sec

Federal Taxes on Gratuitous Transfers: Law and Planning, Second Edition is a sophisticated Estate & Gift Tax casebook with plenty of problems, nuance, and polic

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

The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers offers a broad survey of the federal transfer tax system. It thoroughly cov