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Articles 1 - 8 of 8
Full-Text Articles in Law
Charitable Planning Through Deferred Giving Vehicles, Lawrence P. Katzenstein
Charitable Planning Through Deferred Giving Vehicles, Lawrence P. Katzenstein
William & Mary Annual Tax Conference
No abstract provided.
Planning For Distibutions From Qualified Retirement Plans, Louis A. Mezzullo
Planning For Distibutions From Qualified Retirement Plans, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
The Proposed Corporate Sponsorship Regulations: Is The Treasury Department "Sleeping With The Enemy"?, David A. Brennen
The Proposed Corporate Sponsorship Regulations: Is The Treasury Department "Sleeping With The Enemy"?, David A. Brennen
Scholarly Works
Part II of this article will outline the historical development of this so-called unrelated business income tax on charities. Part III will show, in detail, how the Treasury's position in the proposed regulation represents a sharp departure from its pre-1993 interpretations regarding the status of sponsorship payments and posit possible reasons for the change. Part IV shows that the Treasury's “new” position on sponsorship payments, while an example of poor policy-making in light of the historical development of the unrelated business income tax, is legally defensible. Finally, part V suggests that the Treasury, in light of the policy concerns, should …
Support Your Family But Leave Out Uncle Sam: A Call For Federal Gift Tax Reform, Robert G. Popovich
Support Your Family But Leave Out Uncle Sam: A Call For Federal Gift Tax Reform, Robert G. Popovich
Maryland Law Review
No abstract provided.
Fundamentals Of Estate Tax Planning, John A. Miller
The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett
The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett
Oklahoma Law Review
No abstract provided.
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.