Overview of Statutory Framework for Federal Wealth Transfer Taxation

Abstract:     
These three charts provide a visual overview of the statutory frameworks for the gift, estate and generation-skipping transfers taxes. These charts are designed for students, professionals and experienced scholars alike -- anyone who needs a quick reference sheet will find them helpful. Particularly at the beginning or end of a course in taxation, students may appreciate a one-page representation of the statutory structure (there is one page for each of the estate, gift and generation-skipping transfer tax). Instructors are welcome to photocopy or otherwise make these pages available to their students for educational purposes.

Number of Pages in PDF File: 3

Keywords: estate tax, gift tax, generation-skipping transfer tax, GST, wealth, wealth transfer, chart, visual, learning styles

JEL Classification: K34

working papers series