Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Estate planning (20)
- Trusts (10)
- Estates (9)
- Property (9)
- Wills (9)
-
- Future interests (7)
- Constitutional law (3)
- Criminal law (3)
- Insurance (3)
- Perpetuities (3)
- Tax planning (3)
- Contracts (2)
- Estate tax (2)
- Evidence (2)
- Internal revenue code (2)
- Labor law (2)
- Life insurance (2)
- Trusts and estates (2)
- Uniform Probate Code (2)
- Administrative law (1)
- Adoptions (1)
- Advancements doctrine (1)
- Alienability (1)
- Beneficiary (1)
- Bequests and inheritances (1)
- Bills and Notes (1)
- Business property (1)
- Class gifts (1)
- Co-ownership (1)
- Common law (1)
Articles 61 - 66 of 66
Full-Text Articles in Law
Transfers In Contemplation Of Death, Edward N. Polisher
Transfers In Contemplation Of Death, Edward N. Polisher
Vanderbilt Law Review
The scope of this article is limited to the discussion of transfers prompted by motives associated with life and moral obligations; transfers made simultaneously with the execution of a will, or as a part of a plan of testamentary disposition; transfers of life insurance policies; and lastly, valuation of such transfers.
Valuation Of The Family Controlled Business For Estate Tax Purposes, James O. Wynn
Valuation Of The Family Controlled Business For Estate Tax Purposes, James O. Wynn
Vanderbilt Law Review
The starting point in the determination of the federal estate tax is the valuation of the property included in the gross estate.' While the Internal Revenue Code does not use the term "fair market value" in defining the gross estate, the regulations promulgated by the Commissioner of Internal Revenue as an interpretation of the estate tax provisions of the Code provide that "the value of every item of property includible in the gross estate is the fair market value thereof." While a creditable argument could be made that Congress, in using the term "value" in defining the gross estate, intended …
Some Aspects Of Estate Planning In Tennessee, Alec B. Stevenson
Some Aspects Of Estate Planning In Tennessee, Alec B. Stevenson
Vanderbilt Law Review
Not many years ago a large New York bank circulated privately booklet with the provocative title "The Passing of the Simple Will." The choice of the title and the text itself underlined the complexities which surround the owner of property and his advisers when they jointly attempt to plan the disposition of a modern estate for modem needs. The now almost legendary owner of Blackacre could, indeed, write a simple will, quite effective and satisfactory as a plan for the disposition 'and use of the family property. One need scarcely recite the changes which have taken place in more recent …
Recent Cases, Law Review Staff
Recent Cases, Law Review Staff
Vanderbilt Law Review
Assault and Battery--Injury Sustained in Prize Fig
==============================
Constitutional Law--Elections--Voting Rights of Residents of Federal Enclave where Polling Places are on Land under Exclusive Federal Jurisdiction
==============================
Constitutional Law--Miscegenation Statutes--Statutory Prohibitions against Inter-Racial Marriages held Unconstitutional
==============================
Criminal Law--Evidence--Admissibility of Sound Motion Pictures of Re-Enactment of Crime by Defendants
==============================
Criminal Procedure--Use of Jury Primer Prior to Trial
==============================
Estate Planning--Mistake as to Tax Consequences of a Gift--Requirements for Rescission
==============================
Evidence--Impeachment of Witnesses--Warning Question on Examination as to Prior Testimony
==============================
Interstate Commerce--Sherman Act--Applicability to Organized Baseball
==============================
Labor Law--Constitutional Law--Validity of Prohibition on Contributions and Expenditures of Labor …
Book Reviews, Philip A. Hendrick Reviewer, Charles L.B. Lowndes (Reviewer), Adrian W. Dewind (Reviewer), Chas. A. Morehead (Reviewer), John R. Stivers (Reviewer)
Book Reviews, Philip A. Hendrick Reviewer, Charles L.B. Lowndes (Reviewer), Adrian W. Dewind (Reviewer), Chas. A. Morehead (Reviewer), John R. Stivers (Reviewer)
Vanderbilt Law Review
An Estate Planner's Handbook By Mayo Adams Shattuck
Boston: Little, Brown & Company, 1948. Pp. 575. $7.50
reviewer: Philip A. Hendrick
================================
Estate Planning and Estate Tax Saving By Edward N. Polisher
Philadelphia: George T. Bisel Company. Second Edition, 1948. 2 Volumes. Pp. xxxii, 923. $20.00
reviewer: Charles L.B. Lowndes
===============================
Federal Taxes--Corporations and Partnerships, 1948-49 By Robert H. Montgomery, Conrad B. Taylor and Mark E. Richardson
Vol. I: Gross Income and Deductions Vol. II: Taxes, Returns and Administration New York: The Ronald Press Company, 1948. Pp. xiii, 1001; pp. iv, 881. $20.00
Federal Taxes--Estates, Trusts and Gifts, 1948-49
By …
How Far Will Multi-State Death Taxation Go--Curry V. Mccanless Revisited, Thomas A. Thomas
How Far Will Multi-State Death Taxation Go--Curry V. Mccanless Revisited, Thomas A. Thomas
Vanderbilt Law Review
It is the purpose of this comment to show how the death tax laws today affect the estate of a person who dies in one state leaving tangible or intangible personalty in another state, and also to recall the laws as they existed in the not too remote past and to surmise what they will be tomorrow in the light of recent trends.