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Full-Text Articles in Law
Apportionment Of Federal And Oklahoma Estate Taxes And Planning Considerations, Mark Gillett
Apportionment Of Federal And Oklahoma Estate Taxes And Planning Considerations, Mark Gillett
Mark R Gillett
No abstract provided.
Steps To Prepare And File Estate Tax Returns Effectively, Mark Gillett, Joel Stafford
Steps To Prepare And File Estate Tax Returns Effectively, Mark Gillett, Joel Stafford
Mark R Gillett
No abstract provided.
Apportionment Of Federal And Oklahoma Estate Taxes And Planning Considerations, Mark Gillett
Apportionment Of Federal And Oklahoma Estate Taxes And Planning Considerations, Mark Gillett
Mark R Gillett
No abstract provided.
Sales Of Remainder Interests: Reconciling Gradow V. United States And Section 2702, Martha W. Jordan
Sales Of Remainder Interests: Reconciling Gradow V. United States And Section 2702, Martha W. Jordan
Martha W. Jordan
This article seeks to answer the question of whether the sale of a remainder interest for its actuarial value is exempt from transfer tax. Generally, when a taxpayer sells property for its fair market value, the taxpayer has been adequately compensated and, therefore, should not be subject to transfer tax. The sale of a remainder interest, however, raises various questions that are not present when property is sold outright. The sale of a remainder interest divides the underlying property into two split-interests: the remainder interest and the retained or present interest. The fair market value of split-interests is commonly determined …
Minority Discounts: The Alchemy In Estate And Gift Taxation, James R. Repetti
Minority Discounts: The Alchemy In Estate And Gift Taxation, James R. Repetti
James R. Repetti