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TitleThe Federal estate and gift taxes
Author [by] Richard B. Stephens and Guy B.Maxfield.With the assistance of John Peschel
Imprint West Haven,Conn. : Federal Tax Press, [1967]
Edition 2nd ed
Descript xi, 407 p. ; 26 cm


Principal features of the estate and gift taxes -- Imposition of estate tax -- Credits against estate tax -- The Gross estate -- The Taxable estate -- Estates of nonresident aliens -- Miscellaneous estate tax provisions -- Determination of tax liability -- Gift tax: transfers subject to tax -- Gift tax deductions

Financial -- Taxation Inheritance and transfer tax -- Law and legislation -- United States Gifts -- Taxation -- Law and legislation -- United States

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