Federal Taxes on Gratuitous Transfers Law and Planning: Law and Planning, Second Edition
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Book length
674 pages
Publication Date
2023-02-15
Edition
Second Edition
Teaching Materials
NO
Description
Table of contents
Preface
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Federal Taxes on Gratuitous Transfers: Law and Planning, Second Edition is a sophisticated Estate & Gift Tax casebook with plenty of problems, nuance, and policy discussion.
This book deals primarily with the federal wealth transfer taxes, and with the federal income tax as it bears on gratuitous transfers. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. The book includes relevant case law and references to statutes and regulations and has many explanations and problems to help students new to the field to find a way through this complicated material. The book is appropriate for both J.D. and LL.M. courses in Estate and Gift Tax.
New to the 2nd Edition:
All material up to date with current law and current exemption amounts (as of 2023)
All new chapter on estate and gift tax issues for individuals who are noncitizens or nonresidents
Income taxation of trusts and estates material moved to stand-alone chapter
Raises issues of race, gender, sexual orientation, and other identity taxes, making it easier for students to connect doctrine and policy
Discussion of policy debate around long-term and perpetual trusts
Lists, illustrations and photographs provide engaging visual commentary
Sidebars on relevant persons, places, and things provide interesting content, surprising those who think that tax is a dry and boring subject
Professors and students will benefit from:
Emphasis on text, statutes, and regulations, rather than cases.
“Building block” organization (simple to complex estates), rather than segmented organization according to Code sections.
Extensive use of questions and problems to aid students.
High-profile authorship: Joseph M. Dodge and Wendy C. Gerzog are distinguished emeriti faculty. Bridget J. Crawford, Jennifer Bird-Pollan, and Victoria J. Haneman are all well-established in the field and are attuned to the needs of today’s students.
Reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice.
More emphasis on valuation and use of FLPs than in other books; valuation is introduced early on and integrated with other material.
Relation of tax doctrine to tax planning strategies.
Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake.
Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems
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About the authors
Wendy C. Gerzog
Wendy C. Gerzog is a member of the faculty atUniversity of Baltimore School of Law.
Bridget J. Crawford
Pace Law School
Professor Bridget J. Crawford teaches Federal Income Taxation; Estate and Gift Taxation; Wills, Trusts and Estates; and Feminist Legal Theory. She joined the Pace Law School faculty in 2003, after more than six years of law practice at Milbank Tweed Hadley McCloy LLP in New York. Her practice was concerned with income, estate and gift tax planning for individuals, as well as tax and other advice to closely-held corporations and exempt organizations. The graduating classes of 2005, 2006, and 2007 selected Professor Crawford as the Barbara C. Salken Outstanding Professor of the Year. Professor Crawford is a former Lecturer in Law and Visiting Associate Professor at the University of Pennsylvania Law School. Her publications include articles on the income taxation of trusts, tax aspects of asset protection, the tax treatment of marriage and the family, women in legal education, and a feminist critique of pornography. Her present scholarship focuses on issues of gender and tax policy. Professor Crawford is a member of the American Law Institute and the American College of Trust and Estate Counsel.
Victoria J. Haneman
Professor
Creighton University School of Law
Victoria J. Haneman is the Frank J. Kellegher Professor of Trusts & Estates at Creighton University School of Law. She is a member of the American College of Trust and Estate Counsel and the 2023 Chair Elect of the American Association of Law Schools Section on Trusts & Estates.