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Articles 1 - 30 of 36
Full-Text Articles in Tax Law
Dead Hand Investing: The Enforceability Of Trust Investment Directives, Jeffrey A. Cooper
Dead Hand Investing: The Enforceability Of Trust Investment Directives, Jeffrey A. Cooper
ACTEC Law Journal
No abstract provided.
Estate Tax Deductions For Interest Paid On Loans Taken In Order To Pay Estate Taxes, Daniel Baltuch
Estate Tax Deductions For Interest Paid On Loans Taken In Order To Pay Estate Taxes, Daniel Baltuch
ACTEC Law Journal
No abstract provided.
Presumed Equal: Shares Of Cotenants, John V. Orth
Presumed Equal: Shares Of Cotenants, John V. Orth
ACTEC Law Journal
No abstract provided.
Representing The Fiduciary: To Whom Does The Attorney Owe Duties?, Kennedy Lee
Representing The Fiduciary: To Whom Does The Attorney Owe Duties?, Kennedy Lee
ACTEC Law Journal
No abstract provided.
Flp Loss, But Crummey Win, Wendy G. Gerzog
Flp Loss, But Crummey Win, Wendy G. Gerzog
All Faculty Scholarship
In Turner the Tax Court determined that section 2036 applied to the decedent’s transfers of assets to his family limited partnership but that the insurance premiums he paid indirectly to his insurance trust qualified for the annual exclusion.
Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García
Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García
Bruno L. Costantini García
Discernir la noción y elementos de existencia de los títulos de crédito, considerando la doctrina y la denominación expresada en nuestra Ley General de Títulos y Operaciones de Crédito, conceptualizando el término de los documentos que consignan un derecho crediticio propio de su naturaleza y deslindando de manera dogmatica y exegética los elementos que lo forman y le dan su funcionamiento, mediante una visión de las instituciones jurídicas que les dan su existencia y aplicación dentro del devenir de los actos de comercio.
The New Super-Charged Pat (Power Of Appointment Trust), Wendy G. Gerzog
The New Super-Charged Pat (Power Of Appointment Trust), Wendy G. Gerzog
All Faculty Scholarship
This article proposes to repeal the QTIP provisions in order to collect revenue now for transfers that are essentially transfers to third parties and not to the decedent's spouse. Because there are advantages of increased flexibility attendant to a QTIP as opposed to a PAT, this article proposes to take those repealed QTIP benefits and attach them to the PAT, which would greatly enhance that marital deduction trust form. A super-charged PAT would thereby be able to preserve the decedent's GST tax exemption (like a reverse QTIP), create a decedent's by-pass trust by allowing a PAT (or a partial PAT) …
Excluding Expert Valuation Testimony, Wendy G. Gerzog
Excluding Expert Valuation Testimony, Wendy G. Gerzog
All Faculty Scholarship
In Boltar, a case in which the Tax Court addressed the valuation of a conservation easement, the court ruled on the admissibility of expert testimony.
Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García
Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García
Bruno L. Costantini García
Presentación de las Generalidades de la Propiedad Intelectual en México (Propiedad Industrial y Derechos de Autor), legislación que la rige, aplicación y modalidades
When Can An Ira Or Qualified Plan Invest In A Closely Held Business?, Noel C. Ice
When Can An Ira Or Qualified Plan Invest In A Closely Held Business?, Noel C. Ice
ACTEC Law Journal
No abstract provided.
Remaining Heterogeneity In Trust Investment Law After Twenty-Five Years Of Reform, Trent S. Kiziah
Remaining Heterogeneity In Trust Investment Law After Twenty-Five Years Of Reform, Trent S. Kiziah
ACTEC Law Journal
No abstract provided.
La Jurisprudencia En México, Bruno L. Costantini García
La Jurisprudencia En México, Bruno L. Costantini García
Bruno L. Costantini García
Breve presentación de la jurisprudencia en México, su aplicación, objetivos y fines para el Derecho Mexicano. ¿Por qué es util para el derecho? ¿Quién la emite?
Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García
Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García
Bruno L. Costantini García
Introducción al Derecho Notarial y Registral en México, cuyo objeto es conocer los elementos de las figuras del notario y del corredor público, la formalización de sus actos y su registro.
Front Matter (Letter From The Editor, Masthead, Etc.), Tim Kelly
Front Matter (Letter From The Editor, Masthead, Etc.), Tim Kelly
The Contemporary Tax Journal
No abstract provided.
Summaries From The Tei-Sjsu Tax Policy Conference-- The State Of Tax Policy In California, Linda Yung, Tim Kelly, Sylvia Han, Vuong Luong, Brian Ross, Zhi Jun Lim, Victoria Lau
Summaries From The Tei-Sjsu Tax Policy Conference-- The State Of Tax Policy In California, Linda Yung, Tim Kelly, Sylvia Han, Vuong Luong, Brian Ross, Zhi Jun Lim, Victoria Lau
The Contemporary Tax Journal
No abstract provided.
The Gatekeeper Initiative And The Risk-Based Approach To Client Due Diligence: The Imperative For Voluntary Good Practices Guidance For U.S. Lawyers, Kevin L. Shepherd
The Gatekeeper Initiative And The Risk-Based Approach To Client Due Diligence: The Imperative For Voluntary Good Practices Guidance For U.S. Lawyers, Kevin L. Shepherd
ACTEC Law Journal
No abstract provided.
The Case Against The Trust Protector, Alexander A. Bove Jr.
The Case Against The Trust Protector, Alexander A. Bove Jr.
ACTEC Law Journal
No abstract provided.
Innovative Clat Structures: Providing Economic Efficiencies To A Wealth Transfer Workhorse, Paul S. Lee, Turney P. Berry, Martin Hall
Innovative Clat Structures: Providing Economic Efficiencies To A Wealth Transfer Workhorse, Paul S. Lee, Turney P. Berry, Martin Hall
ACTEC Law Journal
No abstract provided.
A Short, Practical Private Placement Life Insurance Primer: Or Why Estate Planners Need To Understand Things Like Facultative Reinsurance, Richard Kagan, Jon Gallo
A Short, Practical Private Placement Life Insurance Primer: Or Why Estate Planners Need To Understand Things Like Facultative Reinsurance, Richard Kagan, Jon Gallo
ACTEC Law Journal
No abstract provided.
Shapiro: Palimony And The Estate Tax, Wendy G. Gerzog
Shapiro: Palimony And The Estate Tax, Wendy G. Gerzog
All Faculty Scholarship
In Estate of Shapiro, the Ninth Circuit held that an individual had a valid palimony claim under Nevada state law. However, the issue was whether the decedent’s estate qualified for a deduction for that claim under federal estate tax law.
E-Vat: An Electronically Collected Progressive Consumption Tax, Daniel S. Goldberg
E-Vat: An Electronically Collected Progressive Consumption Tax, Daniel S. Goldberg
Daniel S. Goldberg
This report proposes replacing the income tax with an electronic, progressive consumption tax that couples a credit-method VAT (modified for wages) with a progressive wage tax. I have called this proposal e-VAT (a convenient contraction for an electronic value added tax), because it is based on a business-level-credit VAT and can be collected automatically and electronically at the point of sale. The essential advantage of e-VAT over the Hall-Rabushka flat tax is that e-VAT’s use of a credit VAT as its foundation facilitates automatic and electronic collection of the tax. A credit VAT lends itself to electronic monitoring and auditing …
Lifetime Gifts - A Quantitative Approach, Roger A. Pies, Daniel S. Goldberg
Lifetime Gifts - A Quantitative Approach, Roger A. Pies, Daniel S. Goldberg
Daniel S. Goldberg
No abstract provided.
Linton Reversed: Indirect Gifts And The Step Transaction Doctrine, Wendy G. Gerzog
Linton Reversed: Indirect Gifts And The Step Transaction Doctrine, Wendy G. Gerzog
All Faculty Scholarship
The Ninth Circuit recently reversed the district court’s summary judgment in favor of the government in Linton on the issues of indirect gift and the applicability of the step transaction doctrine. The circuit court’s analysis focused on the taxpayers’ donative intent. With that emphasis, the Ninth Circuit remanded the case to the district court to determine the sequence of the relevant transactions.
Creed Or Code: The Calling Of The Counselor In Advising Families, Ronald D. Aucutt
Creed Or Code: The Calling Of The Counselor In Advising Families, Ronald D. Aucutt
ACTEC Law Journal
No abstract provided.
Charitable Gifts By S Corporations And Their Shareholders: Two Worlds Of Law Collide, Christopher R. Hoyt
Charitable Gifts By S Corporations And Their Shareholders: Two Worlds Of Law Collide, Christopher R. Hoyt
ACTEC Law Journal
This comprehensive article analyzes the rules that apply to, and the tax planning strategies for, a charitable gift of S corporation stock. It describes the interaction of the laws governing S corporations and tax-exempt organizations and describes the best ways to solve the challenges posed by each set of laws. The article also addresses additional challenges that can occur when specific types of tax-exempt organizations own S corporation stock, notably private foundations, donor advised funds, supporting organizations and ESOPs.
From the perspective of both the donor and the charity, three "bad things" happen when S corporation stock is contributed to …
Achieve The Promise -- And Limit The Risk -- Of Multi-Participant Trusts, John P.C. Duncan, Anita M. Sarafa
Achieve The Promise -- And Limit The Risk -- Of Multi-Participant Trusts, John P.C. Duncan, Anita M. Sarafa
ACTEC Law Journal
No abstract provided.