This supplement is an invaluable single source for the code and regulations applying to federal transfer taxes, such as gift taxes and the generation-skipping t

"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, an

Understanding Estate and Gift Taxation is designed primarily for use by law students taking a course on the United States transfer tax system, i.e., a course on