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CONTENTS

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Overview of the present Federal estate and gift tax.

The Federal estate tax:

Nature of the estate tax.-

Estates subject to tax..

The gross estate----

Valuation ---

Alternate valuation..

The taxable estate---

Computation and rates of the Federal estate tax.

Credits against the gross estate tax.-

Estates of nonresidents not citizens.

Liability for the payment of the Federal estate tax.

The estate tax retum.-

Extension of time to file return..

Payment of the tax.--

Extension of time to pay the tax----

Interest on tax underpaid or postponed.--

The Federal gift tax:

Nature of the tax.

Persons subject to the Federal gift tax..

Gifts in general.---

Cessation of donor's dominion and control.

Particular types of gifts.

Exclusions from gifts..

Specific exemption and deductions_-

Gift by husband or wife to third party (gift splitting).

Valuation of property-----

Computation and rates of the Federal gift tax.

Credits against the Federal gift tax.--

Gifts by nonresidents, not citizens---

The gift tax return...

Extension of time to file_

Payment of the tax.--

Extension of time to pay tax-----

Interest on tax underpaid or postponed.

Survey and analysis of pending bills.-

Bills introduced in the House of Representatives during the 14th

Congress

Comparison of major features of estate and gift tax legislation intro

duced in the House, 94th Congress---

Proposals to allow certain real property to be valued according to its

existing use rather than its fair market value for estate tax purposes

Comparison of the major features of estate and gift tax legislation

introduced in the U.S. Senate during 1975--

Revenue estimate for S. 2187---

Administration proposal on estate tax changes --

Estate and gift tax revision—1973 nel discussion.-

Statements of -

Mr. Marvin K. Collie, Vinson, Elkins, Searls, Connally & Smith,

Houston, Tex---

Mr. James B. Lewis, Paul, Weiss, Rifkind, Wharton & Garrison,

New York, N.Y---

Mr. Bart A. Brown, Jr., Dinsmore, Shohl, Coates & Deupree, Cin-

cinnati, Ohio ----

Prof. David Westfall, Harvard Law School, Cambridge, Mass----

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104
713

Mr. Richard Covey, Carter, Ledyard & Milburn, New York, N.Y.-

Dr. Gerard M. Brannon, Georgetown University, Washington, D.C.

Colloquy

Treasury Department tax reform studies (1969)-Excerpts from portions

pertaining to estate and gift taxation.---

(For a detailed table of contents, see p. 184)

Proposals for estate and gift tax reform of selected professional

organizations :

American Law Institute recommendations adopted in 1968.

Foreword

Introduction

Resolutions adopted.---

Comments on resolutions :

A. The joint ownership problem...

B. The employee death benefit problem.

C. The life insurance problem.--

D. The powers-of-appointment problem..

E. The transfer-for-consumption problem.

F. The charitable gift problem.-

G. The property previously taxed problem.-

H. The generation-skipping problem..

1. The interspousal transfer problem...

J. The spousal-transfers-to-others problem..

K. The disclaimer problem.--

L. The completed versus uncompleted gift problem.

M. The rate schedule problem.-

N. Transition problems...

0. Retention of dual tax system versus change to unified

transfer tax-----

American Bankers Association :

Commentary on proposed tax reform affecting estates and trusts.-

Foreword

Summary of exemption ; level of taxation, farm and closely

held businesses commentary--

Summary of basis commentary---

Summary of generation-skipping commentary-

Summary of unification commentary-

Summary of marital deduction commentary ----

Exemptions ; level of taxation; farms and closely held busi-

nesses

Basis

Generation-skipping

Unification ----

Marital deduction.--

Appendix A : Explanation of ABA proposal imposing a tax on

certain trust transfers.--

Discussion draft on transfer tax statute and explanatory

comments

(For a detailed table of contents, see p. 431)

American Institute of Certified Public Accountants statement of tax

policy on estate and gift tax reform..

(For a detailed table of contents, see p. 644)

Bibliography of selected articles...

Subject index.---

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