U.S. Master Estate and Gift Tax Guide (2025)

CPAs and tax professionals everywhere see no shortage of clients needing reliable estate and gift tax services. To deliver the level of expertise your clients are depending on, you must always be up to date on the latest changes regarding this area of taxation. With this Guide, you'll never struggle to locate the information you need when working with estate and gift tax planning and preparation.

What is covered in the U.S. Master Estate and Gift Tax Guide?

Developed and authored by Wolters Kluwer Editorial Staff, this Guide serves as a reliable resource with concise information that will benefit CPAs, tax advisors, and estate representatives. With topics focused on federal estate and gift tax planning, return preparation, and tax payment, you'll be able to take advantage of clear explanations of the following:

• Laws relating to federal estate, gift, and generation-skipping transfer (GST) taxes
• Recent statutory and regulatory law changes
• Court decisions and IRS rulings that affect estate, gift, and GST taxes

This estate tax guide is updated annually to reflect the most recent and relevant developments pertaining to this area of taxation. From keeping tax professionals in the loop on any new changes to giving readers a solid understanding of today's complex wealth transfer tax rules, the U.S. Master Estate and Gift Tax Guide will prove to be an informative, worthwhile investment.

In addition to delivering expert insights, Wolters Kluwer has designed this Guide with your educational needs and busy schedule in mind. One special feature is the Quick Tax Facts card, which is perforated and can be placed near your computer or other tax materials for instant access and easy reference. The card provides key estate and gift tax rates, inflation-adjusted amounts and other valuable information.

Wolters Kluwer-authored value-adds that highlight planning opportunities, compliance tips, and pitfalls to avoid are incorporated throughout the Guide. These take the form of comments, cautions, elections, planning pointers, and more. Further, throughout U.S. Master Estate and Gift Tax Guide, you'll be able to take advantage of the following:

• Detailed topical index that points you to specific points discussed in the Guide
• Pertinent tax tables, including the unified credit and exclusion/exemption amounts, GST rates, and more, for easy reference to key tax figures
• Citations to the Internal Revenue Code, regulations, IRS rulings and court decisions to help you research estate and gift tax law
• Code Finding List to quickly access the cited IRC sections