Welcome to Wealth Transfer Tax!

Your required text is Dodge, Gerzog, & Crawford, Federal Taxes On Gratuitous Transfers Law and Planning (1st ed. 2011), and all page assignments herein and on your syllabus refer to Dodge. This is not the newest version of the textbook, but it is more affordable and sufficiently up to date. Please be sure to get the correct edition.

Your recommended text is Lathrope, Selected Federal Taxation, Statutes and Regulations. However, you may choose to save the money and print out the assigned Code and Regulation sections from Lexis or Westlaw. If you purchase Lathrope, I recommend the most current edition. However, a copy that is one or two years old should do!

For the first week of classes, please prepare Assignments 1 and 2 from your syllabus:

1. INTRODUCTION: THE BASICS OF GRATUITOUS TRANSFERS

Skim the Preface and §§ 1.1 through 1.3 of Dodge. Read §§ 1(e), 101, 102, 262, 1014, 1015.

2. OVERVIEW OF THE FEDERAL TRANSFER TAXES PART I: ESTATE TAX

Read §§ 2.1 through 2.5 of Dodge. Read §§ 2001(b), (c); 2010; 2053; 2503; 2511(a); 2512(b); 2513; 2516; 25.2512-8; 25.2511-2.