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Full-Text Articles in Law
Corporate Governance And The Shareholders' Derivative Action: Rules And Remedies For Implementing The Monitoring Model, Bruce Dickstein
Corporate Governance And The Shareholders' Derivative Action: Rules And Remedies For Implementing The Monitoring Model, Bruce Dickstein
Cardozo Law Review
Report and Recommendation to the New York State Bar Association by the Committee on Federal Constitution
Closely Held Stocks—Deferral And Financing Of Estate Tax Costs Through Sections 303 And 6166, Douglas A. Kahn
Closely Held Stocks—Deferral And Financing Of Estate Tax Costs Through Sections 303 And 6166, Douglas A. Kahn
Articles
The enactment of the Economic Recovery Tax Act of 1981 (hereinafter referred to as "the 1981 Act") will reduce both the impact of federal wealth transfer taxes and the number of persons still subject to them. Nevertheless, even after the 1981 Act takes full effect, a category of persons remains for whom wealth transfer taxes will constitute a meaningful burden and whose estates face a liquidity problem in satisfying the estate tax liability. The focus of this article is on two statutory techniques: redemptions of stock pursuant to section 3031 and deferral of estate tax payments under section 6166.2 These …