This first edition of Estate and Gift Taxation, a new addition to the LexisNexis Graduate Tax Series, fully incorporates the new exemption levels, marginal rates, and unified credit portability rules in the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The book contains 26 discrete chapters, each containing a concise overview of the topic with specific assignments to the Internal Revenue Code and Regulations. Each chapter closes with a series of complex, practice-oriented problems that require students to spot and resolve issues in the context of realistic hypotheticals that could be encountered in an estate planning practice.
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