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Articles 1 - 2 of 2
Full-Text Articles in Family Law
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
The Profits And Penalties Of Kinship: Conflicting Meanings Of Family In Estate Tax Law, Bridget J. Crawford
The Profits And Penalties Of Kinship: Conflicting Meanings Of Family In Estate Tax Law, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
This article critically examines the conflicting estate tax definitions of family in I.R.C. Sections 2036, 2032A and 6166. The sections use terms such as family and related in ways that conflict with each other and with lay understanding of the terms. From an historical perspective, the multiple estate tax definitions reflect the Code sections' distinct purposes. From a theoretical perspective, they acknowledge the personal and economic interconnectedness within families as well as diversity in the structure of family arrangements. The existing definitions of family fall short, however, in that they fail to recognize the full range of associational arrangements that …