目次

Part I Introduction Chapter 1 Background Chapter 2 Overview of Federal Taxation of Estates, Trusts, and Gifts Part II Basics of Wealth Transfer Taxation Chapter 3 Estate Taxation Basics Chapter 4 Gift Taxation Basics Chapter 5 Generation-Skipping Transfer Tax Basics Part III Application of Principles Chapter 6 Transfers Near Death Chapter 7 Retained Interest Chapter 8 Revocable Transfers Chapter 9 Retention of Powers Other Than the Power to Revoke Chapter 10 Life Insurance Chapter 11 Annuities and Other Retirement Arrangements Chapter 12 Third-Party Powers Chapter 13 Concurrent Property Interests Chapter 14 Income Taxation of Estates, Trusts, and Beneficiaries Part IV Policy Considerations Chapter 15 Perspectives on the Current Wealth Transfer Tax System