Estate Planning Research Guide
This guide describes specialized estate planning resources for research in estate planning and estate and gift taxation.
This guide is intended as an introduction to resources for research in estate planning and estate and gift taxation. For more information, please see our research guides on Federal Tax, State and Local Tax, or International and Foreign Tax.
II. Books and Treatises
- Boris I. Bittker & Lawrence Lokken, Federal Taxation of Income, Estates and Gifts KF6335.A7 B58 1999.
- Also available on Westlaw
- J. Martin Burke, Michael K. Friel, & Elaine Hightower Gagliardi, Modern Estate Planning.
- Henry Christensen III, International Estate Planning.
- James W. Colliton, Charitable Gifts
- Robert J. Lynn & Grayson M.P. McCouch, Introduction to Estate Planning in a Nutshell KF750 .L9 2014.
- John K. McNulty, Federal Estate and Gift Taxation in a Nutshell KF6572.Z9 .M3 2011
- Robert L. Mennell, Wills & Trusts in a Nutshell KF755.Z9 .M38 2012.
- William H. Newton III, International Income Tax and Estate Planning
- Jefferey A. Schoenblum, Page on the Law of Wills KF755 .P35 2000 (library cancelled print updates in 2012)
- Also available on Lexis.
- John L. Peschel & Edward D. Spurgeon, Federal Taxation of Trusts, Grantors, and Beneficiaries
- Jacob Rabkin & Mark H. Johnson, Federal Income, Gift, and Estate Taxation
- Austin Wakeman Scott & William Franklin Fratcher, The Law of Trusts [a.k.a. Scott on Trusts] KF730 .S3 2006 (library cancelled print updates in 2012).
- David Westfall & George P. Mair, Estate Planning Law and Taxation
- Howard Zaritsky & Ronald D. Acutt, Structuring Estate Freezes: Analysis with Forms.
III. Journals & Newsletters
- Estate Planning (WGL), (Library has 1973 - 2010) K5 .S7. Six issues per year; indexed in the Legal Resource Index.
- Real Property, Probate, and Trust Journal (ABA) K18. E24 (1966 - 2008); retitled Real Property, Trust, and Estate Law Journal (2008 - ), K18 .E247. Quarterly; indexed in the Legal Resource Index/LegalTrac and Legal Periodicals & Books.
- Tax Management Estates, Gifts and Trusts Journal (BNA) (1985 - ), K24 .A7418. Bimonthly; indexed in the Legal Resource Index/LegalTrac.
- Tax Notes (Tax Analysts) KF6272 .T3 (1976 - ). Weekly.
- Tax Analysts Web Services (1972 - )
IV. Loose-Leaf Services & Equivalent Databases
Loose-leaf services and their equivalent databases are convenient because they provide the full-text of both secondary materials (the services' "explanations") and primary materials (statutes, regulations, and cases) together in one place. The following services provide such materials in the area of estate and gift tax.
- Federal Estate and Gift Tax Reporter (CCH) (1983 - 2008; library cancelled updates in 2008), KF6571.A8 C58 1983, also available on CCH's IntelliConnect
- Contains the full text of the Internal Revenue Code and IRS regulations and releases on federal estate, gift, and generation-skipping taxes. Organized by IRC section and annotated.
- Also provides editorial explanations of the law
- Estate Planning and Taxation Coordinator (RIA), KF6571.A8 E8.
- Contains the full text of the Internal Revenue Code and IRS regulations related to federal estate, gift, and generation-skipping taxes.
- Also provides editorial explanations of the law, checklists, and planning guides. Includes explanation of state-tax considerations.
- Organized by topic.
- Not available electronically.
- United States Tax Reporter (RIA), KF6280 .P7 1992 (Library cancelled print updates in 2014).
- Provides the full text of the Internal Revenue Code and IRS regulations and releases on all areas of federal taxation, including estates and gifts. Also provides case annotations and editorial explanations of the law.
- Organized by IRC section.
- Also available electronically through RIA Checkpoint
V. Proceedings & CLEs
- Annual Philip E. Heckerling Institute on Estate Planning, (1967 - 1983): KF6572.A5 I5; (1984 - ): KF6572.A5 I5.
- Also available electronically through Lexis (1992 - ):
- PLI's Annual Estate Planning Institute (1970 - ), KF750.Z9 E85.
- Also available on PLI Discover Plus (2004 - )
- American Academy of Estate Planning Attorneys
- An exclusive, membership organization serving the needs of attorneys and law firms nationwide. Academy members focus on one or more of the following areas: estate planning, elder law, post-mortem services and financial services. Members are equipped with the legal research and education it takes to serve consumers with the highest quality advice and documents.
- American Bar Association Section of Real Property, Probate and Trust Law
- Section of the ABA dealing with "commercial and residential real estate law, environmental law, partnerships and other real property investment vehicles, estate, gift and generation skipping transfer tax planning and drafting, employee benefits, probate and trust administration and litigation, legal financial planning and many other topics."
Updated 7/14 JZ
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