Book Review: Estate Taxation

Ronald H. Jensen (Professor of Law, Pace University) has recently posted on SSRN a Review of Federal Income Taxation of Estates and Beneficiaries, 20 Buff. L. Rev. (forthcoming).

Here is the abstract of the review:

Review of Federal Income Taxation of Estates and Beneficiaries by M. Carr Ferguson, James L. Freeland, and Richard B. Stephens. This comprehensive volume should help fill a void which tax practitioners have long endured. As the authors properly point out, though many volumes have been written on estate taxation and estate planning, relatively little attention has been given to the income tax consequences resulting from death. The present volume is a welcome and needed addition to the sparse body of literature on this subject.