Understanding Estate and Gift Taxation is designed primarily for use by law students taking a course on the United States transfer tax system, i.e., a course on the estate, gift, and generation-skipping transfer taxes. The book consists of 26 chapters, each addressing one of the basic topics typically covered in a course on the transfer tax system, including the computation of estate, gift, and generation-skipping transfer taxes; the gift...
Brant J. Hellwig is Professor of Law at Washington & Lee University School of Law. Robert Danforth is Associate Dean for Academic Affairs and a Professor of Law at Washington and Lee University School of Law.
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