Pennell's Federal Wealth Transfer Taxation, 4th

Chapters

1. Introduction
2. Property Owned at Death
3. Powers of Appointment
4. Transfers Proximate to Death
5. Will Substitutes The String Provisions
6. Consideration
7. Concurrent Ownership
8. Life Insurance
9. Annuitites and Employee Death Benefits
10. Deductions for Administration and Funeral Expenses, Debts, Losses and Related Items
11. The Estate Tax Marital Deduction
12. The Estate Tax Charitable Deduction
13. Computation and Payment: Unified Rates, Credits and Apportionment
14. Inter Vivos Transfers Subject to Gift Taxation
15. Special Valuation Rules to Prevent Estate Freezing
16. Generation-Skipping Transfer Tax
    Tables
    Index