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Full-Text Articles in Tax Law
The Proposed Inheritance Tax And Its Impact On China's Economy, Michael Steve
The Proposed Inheritance Tax And Its Impact On China's Economy, Michael Steve
Michael Steve
No abstract provided.
The Secret Economy Of Charitable Giving, Allison Anna Tait
The Secret Economy Of Charitable Giving, Allison Anna Tait
Allison Anna Tait
Charitable giving is big business. In 2009, the Internal Revenue Service reported close to 100,000 private foundations, almost double the number from fifteen years earlier. Some of these charitable trusts, like the Gates Foundation, are multi-billion dollar enterprises. Trust instruments and other governing documents set forth the terms that control these gifts. Because charitable trusts can exist in perpetuity, however, changing circumstances sometimes render the terms difficult to fulfill. Courts can apply cy pres, a saving doctrine that allows for the modification of gift restrictions, but in the past courts have tended to apply cy pres narrowly and privilege donor …
The Family Llc: A New Approach To Insuring Dynastic Wealth, Evan M. Purcell
The Family Llc: A New Approach To Insuring Dynastic Wealth, Evan M. Purcell
Evan M Purcell
No abstract provided.