Open Access. Powered by Scholars. Published by Universities.®
- Keyword
Articles 1 - 4 of 4
Full-Text Articles in Law
The Impact On The Marital Deduction Of Expenses Chargeable To Post-Mortem Income: Does United States V. Stapf Answer The Question?, Martha W. Jordan
The Impact On The Marital Deduction Of Expenses Chargeable To Post-Mortem Income: Does United States V. Stapf Answer The Question?, Martha W. Jordan
Martha W. Jordan
During the 1996-97 tern, the Supreme Court is scheduled to hear Estate of Hubert v. Commissioner, which concerns issues of extreme importance to estate tax practitioners. The Court granted certiorari in Hubert to resolve a split of authority among the circuits regarding whether administration expenses allocable to post mortem income reduce the marital deduction. Since the tax court first adopted the pro-taxpayer position endorsed by the Eleventh Circuit in Hubert, commentators have been analyzing, supporting and justifying the tax court's position. This article uses the Court's reasoning in United States v. Stapf to predict the Court's resolution of the issues …
The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett
The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett
Mark R Gillett
No abstract provided.
La Ineficacia Concursal En La Ley 24.522, Martin Paolantonio, Salvador Bergel
La Ineficacia Concursal En La Ley 24.522, Martin Paolantonio, Salvador Bergel
Martin Paolantonio
Estudio sobre las sustantivas modificaciones a la acción de ineficacia o revocatoria en la quiebra introducidas por la ley 24522
Los Money Market Funds En La Resolución General 277 De La Cnv, Martin Paolantonio
Los Money Market Funds En La Resolución General 277 De La Cnv, Martin Paolantonio
Martin Paolantonio
Análisis de la incorporación de los money market funds a la reglamentación de la Comisión Nacional de Valores