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Overview of Statutory Framework for Federal Wealth Transfer Taxation

3 Pages Posted: 24 Jan 2011  

Bridget J. Crawford

Pace University School of Law

Date Written: January 23, 2011


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.

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

JEL Classification: K34

Suggested Citation

Crawford, Bridget J., Overview of Statutory Framework for Federal Wealth Transfer Taxation (January 23, 2011). Available at SSRN: or

Bridget J. Crawford (Contact Author)

Pace University School of Law ( email )

78 North Broadway
White Plains, NY 10603
United States

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