TY - GEN AU - Lindsey, Vada AU - Campfield, Regis W. AU - Dickinson, Martin B. AU - Turnier, William J. TI - Taxation of Estates, Gifts and Trusts: Twenty-Sixth Edition T2 - American Casebook Series® SN - 9781685612313 AV - KF 6572 .A4 C35 2023 PY - 2023/// CY - Eagan, MN PB - West Academic Publishing, KW - Inheritance and tranfer tax KW - United States KW - Gifts KW - Taxation KW - Trust and trustees N1 - 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; Includes index, appendix; Introduction to federal transfer tax system -- Gift tax -- Valuation -- Estate tax --Generation-skipping tax -- Trust and Estate income and income from decedents ER -