The Federal estate and gift tax systems -- Constitutional problems -- Basic application of the transfer taxes -- Inter vivos transfers subject to both transfer taxes -- Joint interests and community property -- Life insurance -- Shifting enjoyment of possession with out transfer taxes -- "Full and adequate consideration" the concept of dekpletion of the gross estate -- Valuation -- Determination of the net estate and net gifts -- Credits, computation and payment of tax -- Federal tax responsibilities of an executor -- Application of transfer taxes to nonresidients not citizens of the united States -- multiple death taxation and the tax treaties -- Estate planning -- Policy considerations affecting transfer taxes

1. Financial -- Taxation
2. Inheritance and transfer tax -- United States -- Cases