The BNA Tax Management Portolios provide in-depth analysis of selected areas of tax law. There are individual portfolios discussing estate planning in general (Portfolio 800) and aspects of estate planning such as: Family Limited Partnerships and Limited Liability Companies (Portolfio 812), Planning for Disability (Portfolio 816), and Life Insurance (Portfolio 826). Additional portfolios cover Trusts, Estate Tax, and Gifts, as well as corporate and indvidual income tax.
The Heafey Law Library's print copies of BNA Tax Management Portfolios on Estate Planning have not been updated since 2008. They are shelved on the second floor at KF6289,
Updated, electronic versions of all the Tax Management Portfolios are available online:
(Students should have received an individual Bloomberg Law password. If not, they should stop by Research Services with their SCU ACCESS card.)
The following tax treatises, some of which are available both electronically and in print, provide background information about Estate Planning and Estate and Gift Taxation.
Rabkin and Johnson, Federal Income, Gift and Estate Taxation (1942 -- )
KF6335 A6 R3, currently updated
(also available via LexisNexis)
Casner/Pennell, Estate Planning (CCH , 3 vols., 8th ed. 2012)
KF750 .C354 2012
The law library also has earlier editions
Stephens, Maxfield – Federal Estate and Gift Taxation
KF6572 .S7 2013
(also available on Westlaw)
Bittker, McCouch et al. – Federal Estate and Gift Taxation (9th ed. 2005)
KF6572 .A4 B5732 2005
(casebook; the law library also has earlier editions)
Bittker & Lokken: Federal Taxation of Income, Estates and Gifts
Although Heafey’s print copy has not been updated for a very long time, the updated title is available on Westlaw: Bittker & Lokken: Federal Taxation of Income, Estates and Gifts
Westlaw has several well-known tax treatises published by Warren, Gorham and Lamont. On WestlawNext, select Tax from the Practice Areas tab and scroll down to Secondary Sources and click on All Secondary Sources.
One of several estate planning treatises available on Lexis is: Regan, Tax, estate and financial planning for the elderly
Annual congresses on estate planning, some of which have been conducted for decades, will discuss a range of current issues: