Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Friday, November 3, 2017

Book on Cunningham and Cunningham's The Logic of The Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers

2289754Laura E. Cunningham & Noel B. Cunningham recently published a book entitled, Cunningham and Cunningham's The Logic of The Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers (2017). Provided below is a summary of the book:

The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers, offers a broad survey of the federal transfer tax system. It thoroughly covers all of the fundamental rules of the gift, estate and generation skipping transfer taxes and provides numerous illustrative examples. It also offers a glimpse of some popular tax planning techniques, including FLPs, GRATS and IDGT’S, and the Special Valuation Rules of Chapter 14. It is appropriate for use as a coursebook for a two or three credit JD or LLM course, or as a reference for newcomers to the area. Teachers using the book as a principal text will have access to a related Problem Set and Teacher’s Manual.

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Books, Books - For Practitioners, Books - For the Classroom, Estate Planning - Generally, Estate Tax, Generation-Skipping Transfer Tax, Gift Tax, Trusts | Permalink

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