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Author: Stephanie J. Willbanks Edition Language: English ISBN10: 0735570086 ISBN13: 9780735570085 Pages: 582 Edition: Second Edition Published: 2004

Description: With an emphasis on tax planning, Federal Taxation of Wealth Transfers, Second Edition, integrates problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This text provides an effective treatment of estate and gift taxation that includes: A problem-based approach that emphasizes planning and integrates statutes, cases, and regulations; A logical and flexible five-part organization that can be reordered to adapt to different teaching approaches; Clear introductory and background notes that provide context for cases and problems; Focused teaching objectives that include problem-solving, understanding statutory construction, and developing policy analysis skills; A manageable overall length for a 3-credit basic wealth transfer tax class. With new problems and expanded text, the Second Edition also offers: New principal cases deciding on family limited partnerships, such as Strangi IV and Kimbell v. U.S., with discussion of Estate of Bongard and Estate of Rosen in the note material; Additional major cases regarding: Post-death and post gift events; Buy-sell agreements; Valuation of lottery payments; Continuing debate about the estate tax. Ideally suited to teaching estate and gift taxation, Professor Willbanks' problem-based pedagogy, with its flexible organization and integrated approach, may well be the most effective method available for teaching this course.