The third edition of Questions & Answers: Federal Estate and Gift Taxation is a comprehensive updated study guide designed to prepare students for midterms and finals. It has most recently been updated to reflect changes made by the tax act of 2017, commonly referred to as the Tax Cuts and Jobs Act, as well as various new and different interpretations of the estate and gift tax code by courts. This study guide contains over two hundred and forty multiple-choice and short-answer questions that progress through topics similar in sequence and manner to many estate and gift tax courses taught at the law school level. It also contains a comprehensive practice exam designed to prepare students for final exams with explanations about each correct and incorrect answer choice.