All books · 5th Edition
Estate and Gift Taxation - 5th Edition - Brant J. Hellwig
Product details
Description
Estate and Gift Taxation 5th Edition Brant J. Hellwig ISBN 9781531034351
Estate and Gift Taxation, now in its fifth edition, offers comprehensive teaching materials for courses on the U.S. transfer tax system as it stands after the enactment of the One Big Beautiful Bill Act of 2025. Alongside addressing the significant changes to the unified credit framework introduced by the 2025 legislation, this edition incorporates recent regulatory updates and key developments in case law.
The book begins with a clear overview of the federal transfer tax regime, introducing students to the fundamental structures of the estate tax, gift tax, and generation-skipping transfer (GST) tax. It then turns to a detailed, context-driven analysis of the estate and gift tax bases, with extensive treatment of topics such as life insurance, retained-interest transfers, and marital transfers. Subsequent chapters examine the GST tax base and the allocation of the GST exemption, followed by coverage of the special valuation rules under Chapter 14. The text concludes with a chapter addressing the application of U.S. transfer tax rules in an international context.
Organized into 27 focused chapters, the book’s structure readily supports course planning, with chapter titles effectively serving as a model syllabus. Each chapter concludes with advanced, practice-oriented problems that challenge students to identify and resolve issues commonly encountered in estate planning practice. Instructors who adopt the text also receive access to a comprehensive Teacher’s Manual containing detailed solutions to the end-of-chapter problems.
Estate and Gift Taxation 5th Edition Brant J. Hellwig ISBN 9781531034351, 978-1531034351 & 9781531034368
Authors
Brant J. Hellwig
Robert T. Danforth
Catherine D.T. Ford
Details
- ISBN
- 9781531034351
- Edition
- 5th Edition
- Publisher
- Carolina Academic Press
- Publication Date
- February 2026
Condition Guide
Every FrugalText book is graded by our receiving team before it ships. Conditions describe cosmetic state only - content is identical across tiers.
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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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Good
Minor highlighting or notes. All pages intact. Cover shows light shelf wear.
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Very Good
Little to no writing. Binding tight. Looks barely used.
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Brand New
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.
Shipping & Returns
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Purchase returns: 15% restocking fee
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Shipping costs calculated at checkout
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Return by December 28, 2026 for Fall 2026 rentals.
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