Abstract
These three charts provide a visual overview of the statutory frameworks for the gift, estate and generation-skipping transfers taxes. These charts are designed for students, professionals and experienced scholars alike -- anyone who needs a quick reference sheet will find them helpful. Particularly at the beginning or end of a course in taxation, students may appreciate a one-page representation of the statutory structure (there is one page for each of the estate, gift and generation-skipping transfer tax). Instructors are welcome to photocopy or otherwise make these pages available to their students for educational purposes.
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