Estate and Gift Taxation (Used)

Edition : 5th ed., 2026
Author(s) : Hellwig, Danforth, Ford

Estate and Gift Taxation
- ISBN: 9781531034351
- SKU: 94262
- Condition: New
- Format: Hardcover
$213.44

List Price: $232.00

Out Of Stock
CLICK HERE to get notified when this item is back in-stock!

Get notified when this product is back in stock
Estate and Gift Taxation (Used)
- ISBN: 9781531034351
- SKU: 94262U
- Condition: Used
- Format: Hardcover
$180.00

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.

Description

Estate and Gift Taxation, now in its fifth edition, provides teaching materials for a course on the U.S. transfer tax system as it exists following enactment of the One Big Beautiful Bill Act of 2025. In addition to addressing pronounced changes to the unified credit landscape introduced by the 2025 legislation, the fifth edition includes coverage of recent regulatory and case law developments.

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. The text closes with a chapter devoted to the application of the U.S. transfer tax regime in the international setting.

The text is structured through 27 discrete chapters, and the chapter headings supply a reasonable course syllabus. 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 (Used)

Related Products

Gilbert Law Summaries: Estate and Gift Taxation

Understanding Series: Understanding Estate and Gift Taxation

Law in a Nutshell: Federal Estate & Gift Taxation

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