Practitioner Resources · Fourth Edition
Understanding Estate and Gift Taxation - Fourth Edition - Brant J. Hellwig
Product details
Description
Understanding Estate and Gift Taxation Fourth Edition Brant J. Hellwig
ISBN: 9781531035792
Understanding Estate and Gift Taxation is designed primarily for law students studying the federal transfer tax system, including estate, gift, and generation-skipping transfer taxes. Its 27 chapters cover the fundamental topics typically addressed in a transfer tax course, such as calculating estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; and the tax consequences of transfers involving retained powers or interests. The new edition also expands its discussion of valuation rules applicable to gifts between family members and related entities.
Recognizing the Internal Revenue Code and Treasury Regulations as the primary sources governing transfer taxation, the book includes extensive excerpts from these authorities. Each chapter also summarizes leading judicial decisions and IRS rulings and provides practical examples illustrating how the rules apply to common situations.
Although written primarily for law students, Understanding Estate and Gift Taxation is also a valuable reference for practitioners at various stages of their careers. It provides general practitioners with concise explanations of key topics, helps newer attorneys develop expertise in estate and gift taxation and estate planning, and supports experienced lawyers looking to expand their practices into these areas. Accountants working in estate and gift taxation and estate planning may also find the book useful.
Understanding Estate and Gift Taxation 2026 Fourth Edition Brant J. Hellwig
ISBN: 9781531035792, 978-1531035792, 978-1-5310-3579-2, 978-1-53103-579-2
Brant J. Hellwig
Robert T. Danforth
Catherine D.T. Ford
Details
- ISBN
- 9781531035792
- Edition
- Fourth Edition
- Publisher
- Carolina Academic Press
- Publication Date
- November 2026
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Acceptable
Readable throughout. Expect highlighting, margin notes, and wear on cover or spine. Best price for the same page numbers.
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Minor highlighting or notes. All pages intact. Cover shows light shelf wear.
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Little to no writing. Binding tight. Looks barely used.
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Unused and unmarked. Shrinkwrapped when available from the publisher.
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Brand New + eBook
Brand new print copy plus the publisher's eBook and supplemental digital access, where offered.
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