Estate and Gift Taxation (Rental)

Edition : 4th ed., 2024
Author(s) : Hellwig, Danforth

Estate and Gift Taxation
- ISBN: 9781531026424
- SKU: 94262
- Condition: New
- Format: Hardcover
$202.40

List Price: $220.00

Hurry! Only 1 left!
- This item ships within one business day.
Estate and Gift Taxation (Used)
- ISBN: 9781531026424
- SKU: 94262U
- Condition: Used
- Format: Hardcover
$170.01

Used Book Quality?

Out Of Stock

What condition are our used books in?

We offer only high‐quality used textbooks.

All of the used textbooks that we offer adhere to the following quality standards:

No more than 25% of the total pages in the book have writing or highlighting and existing writing and highlighting does not obscure text.
All bindings are intact, with no split bindings.

If you have any question about any used textbook for sale on our website, please call us at 1‐866‐808‐5635 (M‐F 10am‐4pm CST) and we may be able to inspect the books for you prior to purchase.

Estate and Gift Taxation (Rental)
- ISBN: 9781531026424
- SKU: 94262R
- Condition: New
- Format: Hardcover
$154.00

List Price: $220.00

Rental Due: 06/7/2025
Rental FAQs
- This item ships within one business day.

What is a Connected Casebook?

In an effort to offer more affordable, and powerful, law school textbook options to law students, Aspen Publishers/Wolters Kluwer Legal Education is now offering Connected Casebook versions of some of their textbook titles. With Connected Casebook versions, you get all of this:

A pristine, unused rental copy of the textbook (which must be returned by the end of your course semester), with no highlighting or writing restrictions,
Immediate, lifetime access to the digital copy of that edition of the textbook, and
Access to the Interactive Study Center where you can utilize outlining tools, self-assessment tools that will show you your strengths and weaknesses, and online study aids including curated excerpts and practice questions from leading study aids such as Examples & Explanations and Glannon Guides.

What is the benefit of a Connected Casebook?

With Connected Casebook titles, you really do get more for less! Connected Casebook items are discounted up to 25% off of the price of their respective non-Connected Casebook versions.

Want more info on Connected Casebook? Click here!

Description

Estate and Gift Taxation, now in its fourth edition, provides teaching materials for a course on the U.S. transfer tax system as it exists following enactment of the Tax Cuts and Jobs Act of 2017. In addition to incorporating pronounced changes to the prevailing levels of the unified credit over recent years, the fourth edition addresses the effect of pending legislative changes (such as the anti-clawback regulations under § 2010) resulting from the sunset of key provisions of the 2017 legislation scheduled to take effect in 2026. The fourth edition also includes coverage of recent regulatory and case law developments since publication of the third edition.

The text opens with an overview of the federal transfer tax regime, one intended to introduce students to the basic structures of the estate tax, gift tax, and generation-skipping transfer (GST) tax. After this introduction, the text proceeds to examine the estate tax and gift tax bases primarily in a context-specific (e.g., life insurance, retained-interest transfers, marital transfers) manner, and the majority of the text is devoted to these topics. The text then transitions to a discussion of the GST tax base and allocation of the GST tax exemption, followed by a discussion of the special valuation rules under Chapter 14 (apart from § 2702, which is addressed earlier in the context of retained-interest transfers). The text closes with a chapter devoted to the application of the U.S. transfer tax regime in the international setting.

The text differs considerably from the traditional casebook format. Critical passages of important cases or rulings generally are limited to excerpts in the overview, and edited opinions of seminal decisions appear on only a handful of occasions. Each chapter closes with a set of sophisticated, practice-oriented problems that require students to spot and resolve issues that would be encountered in an estate planning practice.

Estate and Gift Taxation (Rental)

Related Products

Sum & Substance Quick Review: Federal Estate & Gift Tax

Understanding Series: Understanding Estate and Gift Taxation

Gilbert Law Summaries: Estate and Gift Taxation

Law in a Nutshell: Federal Estate & Gift Taxation

Wills, Trusts and Estates Including Taxation and Future Interests (Hornbook Series)