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ISBN: 0314144536Издательство: West Publishing Company
The authors have divided the text into three parts. Part I (Testamentary Transfers) deals with transfers effected in the decedent's will or through intestate succession. Concentrating on testamentary transfers first affords an opportunity to give a good grounding in the federal estate tax as an entity before going on to more complex matters. Part II moves on to the income taxation of estates and trusts. Part II covers trusts created either by a testamentary or by an inter vivos transfer. Part III (Inter Vivos Transfers) concerns transfers effected in an instrument other than a will.