About This

Estate Planning Research Guide

I. Introduction

This guide describes selected, specialized estate planning resources available in the Georgetown Law Library or through the Library's databases. 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 (GULC students, faculty and staff only).
  • J. Martin Burke, Michael K. Friel, & Elaine Hightower Gagliardi, Modern Estate Planning (2002 - ; electronic resource).
    • Lexis: Legal > Area of Law - By Topic > Taxation > Search Analysis, Law Reviews & Journals > Estate, Gift & Trust > Matthew Bender(R) > Modern Estate Planning (GULC students, faculty and staff only).
  • Henry Christensen III, International Estate Planning (1999 - ; electronic resource).
    • Legal > Area of Law - By Topic > Taxation > Search Analysis, Law Reviews & Journals > Estate, Gift & Trust > Matthew Bender(R) > International Estate Planning (GULC students, faculty and staff only).
  • James W. Colliton, Charitable Gifts (library cancelled updates in 2001), KF6388 .C65 1998.
    • Also available on Westlaw (and kept up to date): WGL-TAXTRUST (GULC students, faculty and staff only).
  • 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 (1994), KF755.Z9 M38 1994.book cover - Federal Taxation of Trusts, Grantors and Beneficiaries
  • William H. Newton III, International Income Tax and Estate Planning (2004 - ; loose-leaf for updating), KF6584 .N48.
    • Also available on Westlaw: INTLINCTAX (GULC students, faculty and staff only).
  • revised by Jefferey A. Schoenblum , Page on the Law of Wills (2000 - ; updated with pocket parts), KF755 .P35 2000.
  • John L. Peschel & Edward D. Spurgeon, Federal Taxation of Trusts, Grantors, and Beneficiaries (1997 - ; loose-leaf for updating), KF6443 .P42 1997.
    • Also available on Westlaw: WGL-TAXTRUST (GULC students, faculty and staff only).
  • John R. Price, Price on Contemporary Estate Planning (2000 - ; annual supplements), KF749 .P74 2000.
  • Jacob Rabkin & Mark H. Johnson, Federal Income, Gift, and Estate Taxation (1942 - ; loose-leaf for updating), KF6335.A6 R34.
    • Also available on Lexis: Legal > Area of Law - By Topic > Taxation > Search Analysis, Law Reviews & Journals > Estate, Gift & Trust > Matthew Bender(R) > Federal Income, Gift and Estate Taxation (GULC students, faculty, and staff only).
  • Austin Wakeman Scott & William Franklin Fratcher, The Law of Trusts [a.k.a. Scott on Trusts] (1987 - ; updated with pocket parts), KF730 .S3 1987.
  • David Westfall & George P. Mair, Estate Planning Law and Taxation (2001 - ; loose-leaf for updating), KF6584 .W47 2001.
    • Also available on Westlaw: WGL-EPTAX (GULC students, faculty and staff only)

III. Journals & Newsletters

  • Estate Planning (WGL), K5 .S7. Six issues per year; indexed in the Legal Resource Index.
    • Also available on Westlaw: WGL-ESTPLN (GULC students, faculty and staff only).
  • Real Property, Probate, and Trust Journal (ABA), K18 .E24. Quarterly; indexed in the Legal Resource Index/LegalTrac and Index to Legal Periodicals.
  • Tax Management Estates, Gifts and Trusts Journal (BNA), K24 .A7418. Bimonthly; indexed in the Legal Resource Index/LegalTrac.
  • 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 GULC students, faculty and staff only.
    • Lexis (full-text):
    • 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
      • 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 Retro database (1918 to 1981). Available in print in the Williams Library Reading Room and Wolff Library reference at call number KF8 .I4 (Index to Legal Periodicals and Books).
      • http://www.ll.georgetown.edu/connect/ilp.cfm
    • Legal Resource Index/LegalTrac
      • 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. Coverage begins in 1980.
      • http://www.ll.georgetown.edu/connect/legaltrac.cfm
    • Multidisciplinary databases:
      • Academic Search Premier
      • Accounting and Tax Index
        • 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. Coverage: 1971 – present.
        • http://www.ll.georgetown.edu/connect/account_tax.cfm
      • Proquest Research Library

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), KF6571.A8 C58 1983.
    • Contains the full text of the Internal Revenue Code and IRS regulations and releases on federal estate, gift, and generation-skipping taxes. Updated, 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.
    • Checkpoint logo Also available electronically through Checkpoint: http://www.ll.georgetown.edu/connect/checkpoint.cfm (GULC students, faculty and staff only)

V. Proceedings & CLEs

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.
    • http://www.aaepa.com/
  • 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."
    • http://www.abanet.org/rppt/home.html

Last updated 8/07 SK