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- Administration of estates (2)
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Articles 1 - 9 of 9
Full-Text Articles in Law
Planning With Grantor Trusts, A. Christopher Sega, Mary Ann Mancini
Planning With Grantor Trusts, A. Christopher Sega, Mary Ann Mancini
William & Mary Annual Tax Conference
No abstract provided.
Reply Brief For Petitioner, Knight V. Commissioner Of Internal Revenue, No. 06-1286 (U.S. Nov. 2, 2007), Cornelia T. Pillard, Peter J. Rubin
Reply Brief For Petitioner, Knight V. Commissioner Of Internal Revenue, No. 06-1286 (U.S. Nov. 2, 2007), Cornelia T. Pillard, Peter J. Rubin
U.S. Supreme Court Briefs
No abstract provided.
Brief For Petitioner, Knight V. Commissioner Of Internal Revenue, No. 06-1286 (U.S. Aug. 23, 2007), Cornelia T. Pillard, Peter J. Rubin
Brief For Petitioner, Knight V. Commissioner Of Internal Revenue, No. 06-1286 (U.S. Aug. 23, 2007), Cornelia T. Pillard, Peter J. Rubin
U.S. Supreme Court Briefs
No abstract provided.
Social Security Reform: Fundamental Restructuring Or Incremental Change?, Kathryn L. Moore
Social Security Reform: Fundamental Restructuring Or Incremental Change?, Kathryn L. Moore
Law Faculty Scholarly Articles
In light of Social Security's long-term deficit, reform of the system appears inevitable. Commentators and policymakers have offered a wide range of possible reforms. This Article describes and analyzes five possible types of reform: (1) individual accounts, (2) progressive price indexing, (3) general revenue and/or estate tax revenue financing, (4) increasing the maximum taxable wage base, and (5) increasing the normal retirement. The Article opposes the first two proposed changes, individual accounts and progressive price indexing, because they would fundamentally restructure the current system. The Article recommends that Social Security's financing difficulties be addressed by a combination of estate tax …
Questioning The Wisdom Of Patent Protection For Tax Planning, Brant J. Hellwig
Questioning The Wisdom Of Patent Protection For Tax Planning, Brant J. Hellwig
Scholarly Articles
The topic of federal patent protection for tax planning strategies has received considerable recent attention, much of it from a tax bar whose overall incredulity concerning the patentability of tax advice has been transformed into anxiety and disgust by the prospect of infringement actions. In their article Patents, Tax Shelters, and the Firm, Dan Burk and Brett McDonnell approach the subject from a broader perspective by employing theory of the firm principles to evaluate the effects of stronger intellectual property protection in the tax planning arena. While conceding that the possible effects are complex and ambiguous, the authors predict that …
Reforming The Gift Tax And Making It Enforceable, Mitchell Gans, Jay A. Soled
Reforming The Gift Tax And Making It Enforceable, Mitchell Gans, Jay A. Soled
Rutgers Law School (Newark) Faculty Papers
Historically, the gift tax has performed the admirable role of safeguarding the integrities of both the estate and income taxes. Due to taxpayers’ abilities to narrow the gift tax base and ignore their filing obligations, however, fulfillment of its historical role is now in jeopardy. This analysis details how taxpayers circumvent their gift tax obligations and then sets forth reforms that Congress can readily institute to curb taxpayers’ transgressions. Institution of these recommendations would enable the gift tax to continue to fulfill its historic functions.
Reforming The Gift Tax And Making It Enforceable, Jay A. Soled
Reforming The Gift Tax And Making It Enforceable, Jay A. Soled
Rutgers Law School (Newark) Faculty Papers
Historically, the gift tax has performed the admirable role of safeguarding the integrities of both the estate and income taxes. Due to taxpayers’ abilities to narrow the gift tax base and ignore their filing obligations, however, fulfillment of its historical role is now in jeopardy. This analysis details how taxpayers circumvent their gift tax obligations and then sets forth reforms that Congress can readily institute to curb taxpayers’ transgressions. Institution of these recommendations would enable the gift tax to continue to fulfill its historic functions.
Introducing The Law Of Nonprofit Organizations And Philanthropy, David A. Brennen
Introducing The Law Of Nonprofit Organizations And Philanthropy, David A. Brennen
Law Faculty Scholarly Articles
On January 5,2007, the Nonprofit and Philanthropy Law Section of AALS held its first program at the AALS Annual Meeting in Washington, D.C. The program, entitled "State-Level Legal Reform of the Law of Nonprofit Organizations," was a fitting way to launch what should prove to be a valuable contribution to the study of law relating to nonprofit organizations and philanthropy. This burgeoning area of academic legal study is well poised to grow by leaps and bounds in the coming years due to its impact on many traditional areas of legal study, including tax law, corporate law, estate law, trust law, …
Charitable Ira Gifts In 2007, Christopher R. Hoyt