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Articles 1 - 30 of 48
Full-Text Articles in Law
Price On Contemporary Estate Planning, John Price, Samuel Donaldson
Price On Contemporary Estate Planning, John Price, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
The Estate Planner's Income Tax Playbook, Samuel A. Donaldson
The Estate Planner's Income Tax Playbook, Samuel A. Donaldson
Samuel A. Donaldson
No abstract provided.
2003 Federal Tax Update, Samuel Donaldson
United States International Taxation, Allison Christians, Samuel Donaldson, Phillip Postlewaite
United States International Taxation, Allison Christians, Samuel Donaldson, Phillip Postlewaite
Samuel A. Donaldson
No abstract provided.
Understanding Grantor Trusts, Samuel Donaldson
Understanding Grantor Trusts, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
The Best Arrow In The Quiver: Qualified Personal Residence Trusts In Contemporary Estate Planning, Samuel Donaldson
The Best Arrow In The Quiver: Qualified Personal Residence Trusts In Contemporary Estate Planning, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
Teaching Tax And Other Tedious Topics, John Bogdanski, Samuel Donaldson
Teaching Tax And Other Tedious Topics, John Bogdanski, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx
Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx
Samuel A. Donaldson
No abstract provided.
Succession And Estate Planning For The Small Business And Owner, Samuel Donaldson
Succession And Estate Planning For The Small Business And Owner, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
2010 Federal Tax Update, Samuel Donaldson
2010 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2009, through September, 2010. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).
The Estate Planner's Guide To S Corporations, Samuel Donaldson
The Estate Planner's Guide To S Corporations, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
The Easy Case Against Tax Simplification, Samuel A. Donaldson
The Easy Case Against Tax Simplification, Samuel A. Donaldson
Samuel A. Donaldson
There is growing political momentum to simplify the Internal Revenue Code. While the federal tax laws should be no more complex than necessary, this Article demonstrates that tax complexity is not as bad as political rhetoric leads us to believe. The Article makes four arguments in support of this thesis. First, the forces comprising tax complexity are either inevitable or net beneficial, so calls for simplification are ultimately pointless. Second, the alleged harms of tax complexity are either unproven or overstated, so the need for simplification is questionable. Third, significant proposals for simplification are flawed because they either overcorrect for …
2008 Federal Tax Update, Samuel Donaldson
2008 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2007, through August, 2008. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).
2007 Federal Tax Update, Samuel Donaldson
Pre-Death Planning Opportunities For Taxable Estates, Samuel Donaldson
Pre-Death Planning Opportunities For Taxable Estates, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin
Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin
Samuel A. Donaldson
Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. PLEASE NOTE: If you …
Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson
Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson
Samuel A. Donaldson
This article discusses three income tax rules that can cause partners to recognize gain for federal income tax purposes upon the liquidation of a family limited partnership: §§ 704(c)(1)(B), 731(c), and 737. From a policy perspective, the application of these rules to traditional family limited partnerships creates two problems. These problems are illustrated through the use of a hypothetical case study. The first problem (which arises where the partnership holds loss property) is that of super-recognition, where a partner recognizes more gain from the liquidation than he or she would recognize upon a sale of his or her partnership interest. …
Effective Uses Of "Defective" Grantor Trusts, Samuel Donaldson
Effective Uses Of "Defective" Grantor Trusts, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin
Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin
Samuel A. Donaldson
Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. The book also includes …
2009 Federal Tax Update, Samuel Donaldson
2009 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This paper examines significant developments in the federal income, gift, and estate taxation of individuals and small businesses from August, 2008, through August, 2009. It covers important cases, rulings, regulations, and legislation during this period. This paper generally does not address developments in the areas of qualified plans or the taxation of C corporations (except to limited extents).
Contemporary Estate Planning Paradigms For Married Couples, Samuel Donaldson
Contemporary Estate Planning Paradigms For Married Couples, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
A Hitchhiker's Guide To International Estate Planning: Estate Planning For United States Citizens With Assets Abroad And For Nonresidents With United States Assets, Samuel Donaldson
Samuel A. Donaldson
This article offers an overview of the common estate planning issues faced by practitioners when their clients are U.S. citizens with business and investment activates outside the U.S. or nonresidents with U.S. business or investment activities.
International Taxation: Corporate And Individual, Philip Postlewaite, Samuel Donaldson
International Taxation: Corporate And Individual, Philip Postlewaite, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
Teacher's Manual To Federal Income Tax, A Contemporary Approach, Samuel Donaldson, Donald Tobin
Teacher's Manual To Federal Income Tax, A Contemporary Approach, Samuel Donaldson, Donald Tobin
Samuel A. Donaldson
Teacher's Manual to accompany Federal Income Tax, a Contemporary Approach.
Recent Developments - 2009, Samuel Donaldson
Recent Developments - 2009, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
An Introduction To Federal Wealth Transfer Tax, Samuel Donaldson
An Introduction To Federal Wealth Transfer Tax, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
2004 Federal Tax Update, Samuel Donaldson
Recent Developments - 2013, Samuel Donaldson
Recent Developments - 2013, Samuel Donaldson
Samuel A. Donaldson
three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2013
Taxes And Self-Identity, Samuel Donaldson
2006 Federal Tax Update, Samuel Donaldson
2006 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This update explains several developments in the federal income, estate and gift taxes affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2005, through September, 2006. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to very limited extents).