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Full-Text Articles in Taxation-Federal
Unfair And Unintended: The Tax-Exempt Organization Blocker Loophole, Andrew M. Dougherty
Unfair And Unintended: The Tax-Exempt Organization Blocker Loophole, Andrew M. Dougherty
BYU Law Review
No abstract provided.
Wealth Transfer Tax Planning For 2013 And Beyond, John A. Miller, Jeffrey A. Maine
Wealth Transfer Tax Planning For 2013 And Beyond, John A. Miller, Jeffrey A. Maine
BYU Law Review
On January 1, 2013, Congress avoided the tax part of the so-called “fiscal cliff” when it passed the American Taxpayer Relief Act of 2012 (ATRA). Among its many impacts, ATRA prevented the application of a number of sunset provisions that would have dramatically altered the operation of the federal wealth transfer taxes. Instead, Congress made permanent two significant transfer tax provisions introduced as temporary measures in 2010: the $5,000,000 indexed basic exclusion amount and the deceased spousal unused exclusion amount. The latter provisions are sometimes referred to as the portability rules because, in effect, they allow one spouse’s estate tax …