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Articles 1 - 20 of 20
Full-Text Articles in Taxation-State and Local
Tearing Down The Wall: How Transfer-On-Death Real-Estate Deeds Challenge The Inter Vivos/Testamentary Divide, Danaya C. Wright, Stephanie L. Emrick
Tearing Down The Wall: How Transfer-On-Death Real-Estate Deeds Challenge The Inter Vivos/Testamentary Divide, Danaya C. Wright, Stephanie L. Emrick
Maryland Law Review
This Article will examine one of the most recent will substitutes, the transfer-on-death (“TOD”) real-estate deed. Nearly half of the states have recognized, through common-law forms or legislation, a mechanism to allow for the transfer of real property on death without using a will, without following the will formalities, and without necessitating probate. This new tool in the estate planner’s toolbox is invaluable: revocable trusts have proven too expensive for decedents of modest means, and wills continue to require formalities that can easily frustrate non-lawyer-drafted estate documents. But the variety of TOD deed rules and mechanisms that the different states …
Gore Enterprise Holdings, Inc. V. Comptroller Of The Treasury: A Missed Opportunity To Remedy Maryland’S Disconnected Taxation Policy And Inimical Corporate Atmosphere, Skylar Ludwick
Maryland Law Review
No abstract provided.
Maryland's Corporate Income Taxation Approach For Multi-Jurisdictional Companies: Moving Toward Uniformity, Yet Still Lacking Ultimate Effectiveness
Maryland Law Review
No abstract provided.
The Case For Highly Graduated Rates, In State Income Taxes, Robert I. Keller
The Case For Highly Graduated Rates, In State Income Taxes, Robert I. Keller
Maryland Law Review
No abstract provided.
Sales Taxation Of Capital Transactions In Maryland, Neal D. Borden
Sales Taxation Of Capital Transactions In Maryland, Neal D. Borden
Maryland Law Review
No abstract provided.
Taxation Of Easements In Airspace - Macht V. Department Of Assessments Of Baltimore City
Taxation Of Easements In Airspace - Macht V. Department Of Assessments Of Baltimore City
Maryland Law Review
No abstract provided.
Right Of Owner Of Personal Property To Challenge Assessments Of Real Property - National Can Company V. State Tax Commission, James P. Lewis
Right Of Owner Of Personal Property To Challenge Assessments Of Real Property - National Can Company V. State Tax Commission, James P. Lewis
Maryland Law Review
No abstract provided.
Liquidating Dividends Under The Maryland Income Tax, P. Mcevoy Cromwell
Liquidating Dividends Under The Maryland Income Tax, P. Mcevoy Cromwell
Maryland Law Review
No abstract provided.
"Gross Receipts" Apportionment Formula In State Taxation Of Foreign Corporation Operating Partly Through Subsidiaries - Household Finance Corp. V. State Tax Commission, P. Mcevoy Cromwell
"Gross Receipts" Apportionment Formula In State Taxation Of Foreign Corporation Operating Partly Through Subsidiaries - Household Finance Corp. V. State Tax Commission, P. Mcevoy Cromwell
Maryland Law Review
No abstract provided.
Use Tax Need Not Be Collected By Out-Of- State Vendor Lacking Material Contact With Taxing State - Miller Brothers Co. V. Maryland
Maryland Law Review
No abstract provided.
The Tax Articles Of The Maryland Declaration Of Rights, H. H. Walker Lewis
The Tax Articles Of The Maryland Declaration Of Rights, H. H. Walker Lewis
Maryland Law Review
No abstract provided.
Effect Of Import-Export And Commerce Clauses On Franchise Tax Measured By Gross Receipts - Canton R. Co. V. Rogan Western Md. R. Co. V. Rogan
Maryland Law Review
No abstract provided.
State Taxation Of Resident Trustee - Greenough V. Tax Assessors Of City Of Newport
State Taxation Of Resident Trustee - Greenough V. Tax Assessors Of City Of Newport
Maryland Law Review
No abstract provided.
Equality In Property Assessments, H. H. Walker Lewis
Equality In Property Assessments, H. H. Walker Lewis
Maryland Law Review
No abstract provided.
Tax Consequences Of The Family Partnership, Richard W. Case
Tax Consequences Of The Family Partnership, Richard W. Case
Maryland Law Review
No abstract provided.
Deductibility Of Value Of Dower Interest From Value Of Tenancy By The Entireties In Computation Of Gift Tax - Hopkins V. Magruder, Collector
Maryland Law Review
No abstract provided.
The Maryland Classified Income Tax Of 1939, Caleb R. Kelly Jr.
The Maryland Classified Income Tax Of 1939, Caleb R. Kelly Jr.
Maryland Law Review
No abstract provided.
A Survey Of The Maryland Income Tax Law, James T. Carter
A Survey Of The Maryland Income Tax Law, James T. Carter
Maryland Law Review
No abstract provided.
Constitutional Aspects Of Reduction In State Property Tax, Herbert M. Brune Jr.
Constitutional Aspects Of Reduction In State Property Tax, Herbert M. Brune Jr.
Maryland Law Review
No abstract provided.
Validity Of State Compensating Tax On Use Within State Of Chattels Purchased Outside State. Henneford V. Silas Mason Company, Inc.
Maryland Law Review
No abstract provided.