Bittker and Clark's Federal Estate and Gift Taxation, 13th, by McCouch, and Ryan
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Description
The Thirteenth Edition continues to provide an engaging and insightful introduction to the federal estate, gift, and generation-skipping transfer taxes, placing leading cases in historical context and exploring their practical significance and policy implications. It reflects the increased basic exclusion amount under the OBBBA 2025, as well as recent judicial decisions and Treasury regulations.