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

1. Financial -- Taxation
2. Inheritance and transfer tax -- Law and legislation -- United States
3. Gifts -- Taxation -- Law and legislation -- United States