From the publisher: "Widely regarded as the classic treatise on estate and gift taxation, Federal Estate & Gift Taxation is comprised of contributions from past and present members of the Board of Editors and Advisors to the Review of Taxation of Individuals. Offers tips and in-depth guidance on such topics as deductible fees paid by estates, valuation discounts, gift status of non-statutory stock options, interest paid on underpayments of generation-skipping transfer tax and estate tax, exempt gifts, and more. This treatise features citations to significant rulings, legislative and regulatory background material and important judicial decisions and includes hypothetical applications of difficult and complex statutes and code sections.'
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