Federal Wealth Transfer Taxation: Cases and Materials (University Casebook Series)

A coursebook designed to examine the structure and the underlying policies of the federal wealth transfer tax system. The emphasis is not primarily on estate planning, though tax planning materials have been included "where they seemed helpful both in illustrating the estate planner's approach and in exposing areas requiring further attention by policymakers" (from the preface). This volume reflects case law, administrative developments, and legislative changes through January 1, 1999, and, of course, is intended to be used in conjunction with the Internal Revenue Code. Annotation c. Book News, Inc., Portland, OR (booknews.com)