3 Pages Posted: 24 Jan 2011
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: Suggested Citation
Crawford, Bridget J., Overview of Statutory Framework for Federal Wealth Transfer Taxation (January 23, 2011). Available at SSRN: https://ssrn.com/abstract=1746202 or http://dx.doi.org/10.2139/ssrn.1746202