• Federal Taxation of Estates, Trusts and Gifts: Cases, Problems and Materials, Revised Third Edition, 2003
 
 
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Federal Taxation of Estates, Trusts and Gifts: Cases, Problems and Materials, Revised Third Edition, 2003

Federal Taxation of Estates, Trusts and Gifts: Cases, Problems and Materials, Revised Third Edition, 2003

Ira Mark Bloom, Professor of Law, Albany Law School; Ladson F. Boyle, Charles E. Simon Professor of Federal Law, University of South Carolina School of Law; John T. Gaubatz, Professor of Law, University of Miami School of Law; Lewis D. Solomon, Arthur Selwyn Miller Research Professor of Law, The George Washington University Law School


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    This edition again blends a traditional casebook approach with a problem method, to develop student understanding of the relevant rule structure pertinent to the transfer of wealth. The transactional organization facilitates student comprehension by repeatedly exposing students to certain themes, such as reason for deductibility, taxation based on passage of economic benefit, and valuation.


    Federal Taxations of Estates, Trusts and Gifts begins with discussion of the development of the basic rules governing the transfer taxation of the simple estate, outright gifts, generation-skipping transfers, and the income taxation of trust and estates. The authors then explore more complex transactions, such as trusts with retained interests or powers, from the perspective of all four tax systems.

    The Third Edition includes greatly expanded coverage of the income taxation of estates, trusts, and their beneficiaries, which should provide sufficient materials and problems to teach a two-credit course on this subject. This new edition also:

  • Incorporates all relevant changes made by the Tax Act of 2001
  • Expands treatment of valuation issues that involve FLP's and LLC's
  • Adds new cases, including Estate of O'Neal v. United States (2001), Estate of Starkey v. United States (2002), Estates of Jones v. Commissioner (2000) and Estate of Swanson v. United States (2001)
  • Includes new rulings and regulaitons, including Rev. Rule 2000-2 and Treasury Regulations on minimum required distribution and income taxation of trusts and estates
  • Revises old problems and creates new problems based on the Tax Act of 2001

    Professors and adjunct professors may request complimentary examination copies of LexisNexis law school publications to consider for class adoption or recommendation. Please identify the book(s) you wish to receive, provide your institutional contact information, and submit your request here.


    This book also is available in a heavily discounted, three-hole punched, alternative loose-leaf version printed on 8 ½ x 11 inch paper with wider margins and with the same pagination as the hardbound book.

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