A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Gov

Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed t

This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes pr

Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.