Table of cases
Table of code sections
Table of regulations
Table of revenue rulings
Transfer tax fundamentals: policy, history & structure
Gift tax fundamentals
Property owned at death
Property transferred during decedent's lifetime
Annuities, retirement plans and insurance
Powers of appointment
Deductions
Advanced gift tax issues
The tax on generation skipping transfers
Valuation
Appendix A. A brief survey of wills and trusts.