Federal Estate and Gift Tax Reports

Federal Estate and Gift Tax Reporter
Authoritative coverage of federal estate, gift, and generation-skipping taxes

This comprehensive resource provides the full text of the Internal Revenue Code and Treasury regulations on federal estate, gift, and generation-skipping taxes, which allows you to make informed, accurate decisions.

You also get full text reporting of federal court decisions and IRS rulings, including selected private letter rulings, and pending legislation — keeping you current with the latest information.

To simplify your research, CCH Explanations are integrated within the official material to provide you with the law, what it means, and how to apply it — all in one place.

Formats Available / Update Frequency:

Tax Research Network / Weekly Updates, Daily Tax News
5 Loose-Leaf Volumes / Weekly Updates

Topical Index
Code / Regulations
Explanations / Annotations
- Topical Index
- Unified Transfer Tax/Unified Credit
- Estate Tax: Credits
- Estate Tax: Valuation
- Estate Tax: Gross Estate
- Estate Tax: Deductions
- Estate Tax: Nonresident Aliens/Special Provisions
Code / Regulations
Explanations / Annotations
- Gift Tax: Tax Liability / Taxable Gifts
- Gift Tax: Transfers / Valuations/Deductions
- Generation-Skipping Transfer Tax
- Special Valuation Rules
- Returns / Procedure
- Related Income Tax Provisions
New Matters
Finding Lists
Report Letter
- Cumulative Index
- Current Topical Index
- Case Tables
- Rulings Finding Lists
- Pending Legislation
- Rulings
- IRS Letter Rulings
- Proposed Regulations / Treasury Decision Preambles
- Tax Court Decisions
- Court Decisions
Code History
Treaties & IRS Forms
- The Law
- Tax Treaties
- IRS Forms

Federal Estate and Gift Tax Reporter provides detailed coverage of the federal estate, gift, and generation-skipping transfer tax law, including:

Full text reporting of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and applicable final, temporary, and proposed regulations, as well as related income tax provisions
CCH explanations of the law
Annotations to judicial and administrative decisions
Full-text reporting of current federal court (U.S. district court and U.S. appellate court decisions and IRS rulings, including selected private letter rulings)
CD-ROM, Online Only: Full-text reporting of transfer-tax related Tax Court cases from October 1996 and cases and rulings from 1989
Internet only: Full-text of all tax cases and rulings (available as an add-on component to FEPI Library )
Full-text reporting of the estate and gift tax treaties with other countries
Pending legislation