The Gift Tax
| Concept of Transfer Taxes |
| The Unified Transfer Tax System |
| Gift Tax Formula |
| Transfers Subject to the Gift Tax |
| Exclusions |
| Gift Tax Deductions |
| The Gift-Splitting Election |
| Computation of the Gift Tax Liability |
| Comprehensive Illustration |
| Basis Considerations for a Lifetime Giving Plan |
| Below-Market Loans: Gift and Income Tax Consequences |