I. Introduction

This guide is intended as an introduction to resources for research in estate planning and estate and gift taxation. For more information, please consult the Reference Department, or 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 (1999 - ; loose-leaf for updating), KF6335.A7 B58 1999.
  • Also available on Westlaw: WGL-IEG.
• J. Martin Burke, Michael K. Friel, & Elaine Hightower Gagliardi, Modern Estate Planning (2002 - ; electronic resource).
  • Lexis: Modern Estate Planning
• Henry Christensen III, International Estate Planning (1999 - ; electronic resource).
  • Lexis: International Estate Planning.
• James W. Colliton, Charitable Gifts (library cancelled updates in 2001), KF6388 .C65 1998.
  • Also available on Westlaw: WGL-CHARIT
• Robert J. Lynn & Grayson M.P. McCouch, Introduction to Estate Planning in a Nutshell (2004), KF750 .L9 2004.
• John K. McNulty, Federal Estate and Gift Taxation in a Nutshell (2003), KF6572.Z9 M3 2003.
• Robert L. Mennell, Wills & Trusts in a Nutshell (2007), KF755.Z9 M38 2007.
• William H. Newton III, International Income Tax and Estate Planning (2004 - 2008), KF6584 .N48.
  • Also available on Westlaw: INTLINCTAX
• revised by Jefferey A. Schoenblum , Page on the Law of Wills (2000 - ; updated with pocket parts), KF755 .P35 2000.
  • Also available on Lexis: Page on Wills
• John L. Peschel & Edward D. Spurgeon, Federal Taxation of Trusts, Grantors, and Beneficiaries (library cancelled updates in 2008), KF6443 .P42 1997.
  • Also available on Westlaw: WGL-TAXTRUST.
• John R. Price, Price on Contemporary Estate Planning (2000 - 2006; publisher no longer updates), KF749 .P74 2000
• Jacob Rabkin & Mark H. Johnson, Federal Income, Gift, and Estate Taxation (1942 - 2008; library cancelled updates in 2008), KF6335.A6 R34.
  • Also available on Lexis: Federal Income, Gift and Estate Taxation.
• Austin Wakeman Scott & William Franklin Fratcher, The Law of Trusts [a.k.a. Scott on Trusts] (2006 - ; updated with cumulative supplements), KF730 .S3 2006 .
• David Westfall & George P. Mair, Estate Planning Law and Taxation (2001 - 2008; library cancelled updates in 2008), KF6584 .W47 2001.
  • Also available on Westlaw : WGL-EPTAX

III. Journals & Newsletters

• Estate Planning (WGL), (Library has 1973 - 2010) K5 .S7. Six issues per year; indexed in the Legal Resource Index.
  • Also available on ProQuest (1973 - ; full-text available from August 2002)
  • Also available on Westlaw: WGL-ESTPLN (1985 - )
• Real Property, Probate, and Trust Journal (ABA) (1966 - ), K18 .E247. Quarterly; indexed in the Legal Resource Index/LegalTrac and Index to Legal Periodicals.
  • HeinOnline: (1966 - present, most recent volume of 4 issues excluded)
  • Westlaw: RPTELJ (1982 - )
  • Lexis: Real Property, Probate & Trust Journal (1995 - )
• Tax Management Estates, Gifts and Trusts Journal (BNA) (1985 - ), K24 .A7418. Bimonthly; indexed in the Legal Resource Index/LegalTrac.
  • Westlaw: TM-EGTJ (1987 - )
  • Lexis: BNA Tax Management Estates, Gifts and Trust Journal (1988 - )
  • BNA Tax Management Library: (listed under "News and Commentary") (May 1999 - )
• Combined Journal Databases
  It can be useful to search multiple journals simultaneously. The following databases provide either the full-text of articles, abstracts, or some combination of the two, from multiple journals. All databases listed below are available to students, faculty and staff only.
  • Lexis (full-text):
    • Estate planning & tax law reviews combined
    • All U.S. law reviews combined
  • Westlaw (full-text):
    • Tax texts & law reviews combined: TX-TP
    • Estate planning texts & journals combined: EPP-TP
    • All U.S. law reviews combined: JLR
  • Legal Periodicals and Books/Index to Legal Periodicals and Books Tutorial
    • Database of article listings from nearly 1,000 English language legal periodicals & law books published from 1982 to the present. Publications include law reviews, bar association journals, university publications, yearbooks, & government publications.
    • Can be searched together with Legal Periodicals & Books Retrospective database (1918 to 1981).
    • Available in print (1927 - 2007) KF8 .I4.
  • Legal Resource Index/LegalTrac (1980 - ) Tutorial
    • Provides cumulative indexing of approximately 875 legal publications, including many not available on Westlaw or Lexis. Also includes law related articles from more than 1,000 additional business and general interest periodicals. Full-text of selected short articles.
  • Multidisciplinary databases:
    • Academic Search Premier Tutorial
      • Database of journals from many disciplines, including law, business, accounting, etc.
      • Contains some abstracts, but also many full-text articles.
    • Accounting and Tax Index (1971 - )
      • Combines abstracts of articles published in nearly 300 accounting and tax publications with official releases from the AICPA and FASB and selective indexing of tax-related information in thousands of business journals.
    • ProQuest Research Library Tutorial
      • Indexes and abstracts of articles in more than 1800 general publications, with varying coverage dates, most beginning in the late 1980s. Has full-text from approximately 200 popular periodicals.
        

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 on 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.
  • 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 - ): Heckerling Institute on Estate Planning - University of Miami School of Law
• PLI's Annual Estate Planning Institute (1970 - ), KF750.Z9 E85.
  • Selected documents also available electronically through Westlaw (1985 - ): PLI-EST

VI. Organizations

• 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."

Created 8/07 SK
Updated 8/11 JZ