Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
The Funding Of Children's Educational Costs, Douglas A. Kahn
The Funding Of Children's Educational Costs, Douglas A. Kahn
Articles
A plan for reduction of educational costs should take federal transfer taxes into account. The method chosen for reducing income tax liability usually will involve making gifts. To the extent that it is convenient to do so, the transfer tax consequences of making such gifts should be minimized. This article will examine the estate and gift tax consequences of the income tax reduction arrangements described herein and will consider means of structuring the transactions so as to minimize those consequences.
A Statement To The Alumni, Henry M. Bates
A Statement To The Alumni, Henry M. Bates
Articles
Plans are now complete for the demonstration by Michigan alumni of their loyalty to and interest in their Alma Mater. Michigan has never before called upon all of her former students to help her in any great movement for the benefit of the entire University. It has required some all comprehending movement like the Union to afford this opportunity, but now the time and the opportunity are at hand, when Michigan men may put their shoulders to the wheel and carry through a project, which "Prexy" Angell, President Hutchins, the Board of Regents, the Senate Council and the Alumni Association …