Federal Taxation of Wealth Transfers: Cases and Problems, Fifth Edition

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With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This casebook emphasizes problem solving, statutory construction, and policy-analysis skills, and is ideal for 2- or 3-credit courses in estate and gift taxation. The text has been expanded to feature new cases, administrative rulings, and studies. Existing cases and text have been edited or deleted to highlight essential themes. The casebook is logically organized but its flexible organization accommodates reorganizing material to fit individual course structures, and could be used for a basic wealth transfer tax class or to complement an estate planning course.

New to the 5th Edition:

• Alyssa A. DiRusso joins as a co-author, bringing her background in high-net-worth practice and in-house fiduciary administration to broaden the book’s perspective.
• A new introduction to gratuitous transfers in Chapter 1.
• More detailed analysis of defined value clauses in Chapter 3.
• A new section on taxation of nonprofit organizations in Chapter 14.
• New cases throughout the book.
• Updated values and computations.

Professors and students will benefit from:

• Organization – the book is organized by the three different transfer taxes and by IRC section.
• Flexibility – the text, cases, and problems allow a focus on statutory construction, planning, or policy.
• Focus on basics – the book is adaptable to a two- or three-credit transfer tax course, to supplement an estate planning course, or for an LLM course.
• Detailed textual explanations with references to current cases and administrative rulings—but they also provide historical context and development.
• Problems that focus on discrete issues to build a solid foundation.
• Edited cases that focus on fundamentals.