Selected Income Tax Sections - Federal Transfer Taxes Code and Regulations
This supplement is an invaluable single source for the code and regulations applying to federal transfer taxes, such as gift taxes and the generation-skipping transfer tax. It is a quick and easy, yet comprehensive, reference to the primary law, conveniently sized for carrying in a briefcase or backpack. The 2015 edition includes code changes made by the Tax Increase Prevention Act of 2014 and regulation changes up through March 1, 2015.