1. Chapter 24 Wealth Transfer Taxation

2. Federal Gift Tax $Overview $Transfers Subject to Gift Tax $Valuation of Gifts $Exclusions $Deductions $Computation of Gift Tax $Split Gifts $Gift Tax Return $Liability for Estate Tax

3. Federal Estate Tax $Overview $Contents of Gross Estate $Valuation of Gross Estate $Deductions $Computations of Gift Tax $Split Gifts $Gift Tax Return $Liability for Estate Tax

4. Marital Deduction and Bypass Planning $Transfers Qualifying for the Marital Deduction $Sheltering the Applicable Exclusion Amount

5. Charitable Deduction $Non-Split Transfers $Split Transfers

6. Federal Generation-Skipping Transfer Tax $Skip Person Defined - Generally $Transfers Subject to GST Tax $Exemptions & Exclusions

7. Federal Income Tax Ramifications of Gratuitous Transfers $Inter Vivos Transfers $At Death Gifts

8. State Wealth Transfer Taxation $Inter Vivos Transfers $At-Death Transfers

9. Conclusion