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  <titleInfo>
    <title>Taxation of Estates, Gifts and Trusts</title>
    <subTitle>Twenty-Sixth Edition</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Lindsey, Vada</namePart>
    <role>
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    <role>
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  </name>
  <name type="personal">
    <namePart>Campfield, Regis W.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="code">author</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Dickinson, Martin B.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="code">author</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Turnier, William J.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="code">author</roleTerm>
    </role>
  </name>
  <typeOfResource/>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Eagan, MN</placeTerm>
    </place>
    <publisher>West Academic Publishing</publisher>
    <dateIssued>©2023</dateIssued>
    <edition>Twenty-Sixth Edition</edition>
    <issuance/>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <extent>lxix, 975 pages. 26 cm.</extent>
  </physicalDescription>
  <tableOfContents>Introduction to federal transfer tax system -- Gift tax -- Valuation -- Estate tax --Generation-skipping tax -- Trust and Estate income and income from decedents.</tableOfContents>
  <note type="statement of responsibility">Vada Waters Lindsey, Regis W. Campfield, Martin B. Dickinson, William J. Turnier.</note>
  <note>Includes table of cases, table of statutes, table of treasury regulations,  table of technical advice memoranda, table of private letter rulings, table of revenue rulings, table of revenue procedures, table of internal revenue service notice.</note>
  <note>Includes index, appendix.</note>
  <subject authority="lcsh">
    <topic>Inheritance and tranfer tax</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Gifts</topic>
    <topic>Taxation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Trust and trustees</topic>
    <topic>Taxation</topic>
    <geographic>United States</geographic>
  </subject>
  <classification authority="lcc">KF 6572 .A4 C35 2023</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>American casebook series</title>
    </titleInfo>
  </relatedItem>
  <identifier type="isbn">9781685612313</identifier>
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    <recordCreationDate encoding="marc">120830</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260701152951.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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