TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Friday, February 11, 2011

Crawford: Estate, Gift & GST Charts

Bridget J. Crawford (Pace) has posted Overview of Statutory Framework for Federal Wealth Transfer Taxation on SSRN. Here is the 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.

Here is the estate tax chart:


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