Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; ...

Each part of the book is self contained for easy reorganization to fit various teaching approaches. the author encourages student comprehension: Ample textual material puts the cases and problems in context.