"Tax law is constantly evolving, never static, and always in the process of becoming something other than it was." In the following survey, Professor Chaffin brings us abreast of the latest changes in the field of estate and gift tax and gives us insight into the future direction of the law in this area.
Verner F. Chaffin,
An Update on Federal Estate and Gift Taxation: Recent Decisions and Revenue Rulings
Available at: https://digitalcommons.law.uga.edu/fac_artchop/47