Transfers at death : the gross estate / E. David Margolis -- Transfers at death : determining the taxable estate / Richard W. McConaghy -- Transfers during life : gifts / Kevin P. Gilboy -- Transfers during life : determining taxable gifts / Richard W. McConaghy -- Valuation of transfers : estate and gift tax / Edwin L.R. McKean -- Calculating the estate tax / Edwin L.R. McKean -- Calculating the gift tax / Kevin P. Gilboy -- Generation-skipping tax / Stephen C. Minana -- Payment of estate, gift, and inheritance taxes / Stephen C. Minana.