Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Affordable housing (1)
- Beach (1)
- Climate change (1)
- Community development (1)
- Early Termination of a Trust (1)
-
- Economic Growth and Tax Relief Reconciliation Act of 2001 (1)
- Estate planning (1)
- Estate tax regime (1)
- GST (1)
- Generational skipping transfer (1)
- Gift tax (1)
- Oceanfront (1)
- Property (1)
- Property law (1)
- Public Access (1)
- Right to Exclude (1)
- Rural housing (1)
- Selling an Interest in a Trust (1)
- Takings (1)
- Tax Consequences of Early Termination of a Trust (1)
- Tax Consequences of Terminating a Trust Early (1)
- Tax Consequences of Uniform Basis (1)
- Terminating a Trust Early (1)
- Uniform Basis (1)
Articles 1 - 5 of 5
Full-Text Articles in Law
Market-Anticipatory Approaches To Rural Property Vacancy, Ann M. Eisenberg
Market-Anticipatory Approaches To Rural Property Vacancy, Ann M. Eisenberg
Faculty Publications
No abstract provided.
The Uniform Basis Rules And Terminating Interests In Trusts Early, F. Ladson Boyle, Howard M. Zaritsky, D. Ryan Wallace
The Uniform Basis Rules And Terminating Interests In Trusts Early, F. Ladson Boyle, Howard M. Zaritsky, D. Ryan Wallace
Faculty Publications
The resolution of income tax issues that may arise for trust beneficiaries who dispose of temporal interests in trusts remains relatively obscure. Additional issues exist for subsequent interest holders; the methods that the Code and Regulations prescribe for establishing, maintaining, and potentially recovering basis for successor owners of interests in a trust are not well developed.
In some instances, the trust instrument creating a temporal interest will supply a suitable path for early termination and distribution of assets. In those cases, Sub-chapter J of the Code typically governs the transaction and provides that terminating the trust and distributing its assets …
Are Beach Boundaries Enforceable? Real-Time Locational Uncertainty And The Right To Exclude, Josh Eagle
Are Beach Boundaries Enforceable? Real-Time Locational Uncertainty And The Right To Exclude, Josh Eagle
Faculty Publications
Over the past few decades, landowners have tried to use the First, Fourth, and Fifth Amendments to fully privatize the upper, dry-sand part of the beach. If these efforts were to succeed, there would be a host of negative consequences, and not just for surfers. In most of the states in which beaches are economically important, including California, Florida, New Jersey and Texas, privatized dry sand would mean little to no public access at times when the public, wet-sand part of the beach is submerged, that is, in the hours immediately before and after high tides. Decreased beach use would …
Taking The Oceanfront Lot, Josh Eagle
Taking The Oceanfront Lot, Josh Eagle
Faculty Publications
Oceanfront landowners and states share a property boundary located between the wet and dry parts of the shore. This legal coastline is different from an ordinary land boundary. First, on sandy beaches, the line is constantly in flux, and it cannot be marked except momentarily. Without the help of a surveyor and a court, neither the landowner nor a citizen walking down the beach has the ability to know exactly where the line lies. This uncertainty means that, as a practical matter, ownership of some part of the beach is effectively shared. Second, the common law establishes that the owner …
2010: It Was A Very Good Year…To Die--Or Was It?, S. Alan Medlin, F. Ladson Boyle, Howard M. Zaritsky
2010: It Was A Very Good Year…To Die--Or Was It?, S. Alan Medlin, F. Ladson Boyle, Howard M. Zaritsky
Faculty Publications
No abstract provided.