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 covers all of the fundamental rules of the gift, estate and generation skipping transfer taxes and provides numerous illustrative examples. It also offers a glimpse of some popular tax planning techniques, including FLPs, GRATS and IDGT’S, and the Special Valuation Rules of Chapter 14. It is appropriate for use as a coursebook for a two or three credit JD or LLM course, or as a reference for newcomers to the area. Teachers using the book as a principal text will have access to a related Problem Set and Teacher’s Manual. The Second Edition incorporates changes to the law made by the Tax Cuts and Jobs Act of 2017.


Imprint: West Academic Publishing
Series: American Casebook Series
Publication Date: 12/30/2020
Related Subject(s): Estate Planning

Laura E. Cunningham, Cardozo Law School

Noel B. Cunningham, New York University School of Law

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The Second Edition incorporates changes to the law made by the Tax Cuts and Jobs Act of 2017.

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