Bridget J. Crawford (Pace) has posted Overview of Statutory Framework for Federal Wealth Transfer Taxation on SSRN. Here is the abstract:

These three charts provide a visual overview of the statutory frameworks for the gift, estate and generation-skipping transfers taxes. These charts are designed for students, professionals and experienced scholars alike — anyone who needs a quick reference sheet will find them helpful. Particularly at the beginning or end of a course in taxation, students may appreciate a one-page representation of the statutory structure (there is one page for each of the estate, gift and generation-skipping transfer tax). Instructors are welcome to photocopy or otherwise make these pages available to their students for educational purposes.

Here is the estate tax chart: