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About the Book

Federal Taxation of Wealth Transfers: Cases and Problems

Front Cover - Federal Taxation of Wealth Transfers: Cases and Problems

Third Edition

Stephanie J. Willbanks
Vermont Law School

2012. Approx. 700 pages. ISBN: 978-1-4548-1014-8. With Teacher's Manual.

About the Book

With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. Its flexible organization accommodates reorganizing material to fit individual course structures. This casebook emphasizes problem solving, statutory construction and policy-analysis skills and is ideal for 2- or 3-credit courses in estate and gift taxation.

The Third Edition has been updated to incorporate the 2010 Act provisions and offers new case law, analyses and problems regarding family limited partnerships and retention of residences. It also features recent regulations on post-death events and presents new problems and expanded text throughout.

Hallmark features of Federal Taxation of Wealth Transfers: Cases and Problems:
  • A problem-based approach that emphasizes planning and integrates statutes, regulations, cases, and administrative regulations.
  • Problems have been extensively class-tested by the author and pose realistic issues designed to foster discussion of rules, policy and planning.
  • Flexible teaching format – each part of the book stands on its own so professors can reorganize the material to fit their courses.
  • Logical organization begins with general introductory chapters followed by distinct parts on gift tax, estate tax, deductions and credits, and generation-skipping tax.
  • Ample textual material provides context for the cases and problems.
  • Emphasis on problem-solving, statutory construction, and policy analysis skills.
  • Ideal length for a 3-credit or 2-credit basic wealth transfer tax class.
  • In-depth Teacher’s Manual includes analysis of the cases and problems.
Thoroughly updated, the revised Third Edition incorporates the 2010 Act provisions and includes:
  • New cases and analysis regarding family limited partnerships and retention of residences.
  • Recent regulations and analysis regarding post-death events.
  • Expanded text.
  • Challenging new problems.

Preface / Sample Chapters