I. Introduction

II. Allocation of Income Tax Burden under Present Law … A. Identity of Competing Interest Groups or Individuals … B. Probate Administration Tax Duties or Choices Affecting Competing Interests

III. A Proposal for Revision … A. Scope for Legislative Revision … B. Some Suggested Approaches … C. Outline of a Proposal for Revision … D. Analysis of Proposal for Revision

IV. Conclusion