Download or read book Federal Estate & Gift Taxes: Code & Regs (Including Related Income Tax Provisions), as of March 2021 written by Wolters Kluwer Editorial and published by . This book was released on 2021-04-09 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions) (As of March 2021) is an indispensable single-source compilation of the estate and gift tax law. It provides the following: Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular format for quick reference.