Tax Law Commons^™

Managing Family Wealth Through A Private Trust Company, Alan V. Ytterberg, James P. Weller

ACTEC Law Journal

No abstract provided.

I Dig It, But Congress Shouldn't Let Me: Closing The Idgt Loophole, Daniel L. Ricks

ACTEC Law Journal

By combining three tools that independently are beneficial to taxpayers, clever estate planners have devised a transaction - the installment sale of discounted assets to an intentionally defective grantor trust - that saves their ultra-wealthy clients millions of dollars in estate and gift taxes. This transaction, which is a foundational part of many estate plans, takes advantage of rules that Congress never intended to be used in this way. Becasue the Internal Revenue Service has conceded its inability to challenge the transaction based on current law, any solution lies with Congress. This Article proposes an amendment to § 2036 that …

Secret Bancaire Et Entraide Internationale En Matière Fiscale: Le Fait Du Prince, Fabien Liegeois

Dr. Fabien LIEGEOIS

No abstract provided.

Tilted Versus Reasonable Interpretation Of Tax Law, Steve R. Johnson

Scholarly Publications

In part, Interpretation Matters is about the craft of advocacy, how statutory interpretation arguments can be effectively made – and effectively countered – in state and local tax cases. For example, when one’s opponent in such a case invokes one or another of the canons of construction, how is that canon to be blunted?

One strategy we often have explored is fighting fire with fire – that is, identifying and asserting another recognized canon that leads to an opposite conclusion. One of the most famous articles on statutory interpretation arrayed dozens of pairs of canons that seemingly contradict each other. …

Conservation Easement Appraisal Rules And Questions, Stephen J. Small

William & Mary Annual Tax Conference

No abstract provided.

Conservation Easements, Appraisals Thereof, And Form 8283 - The Good, The Bad, And The Ugly, Stephen J. Small

William & Mary Annual Tax Conference

No abstract provided.

Tax Strategies And Key Tax Issues In Selling A Business, Part 2, Robert G. Mcelroy

William & Mary Annual Tax Conference

No abstract provided.

Some Points Re Perpetuity - Code And Regulations

William & Mary Annual Tax Conference

No abstract provided.

Excerpt From Kaufman Brief

William & Mary Annual Tax Conference

No abstract provided.

Tax Notes Article, Stephen J. Small

William & Mary Annual Tax Conference

No abstract provided.

Estate Planning For The Closely Held Business, Dennis I. Belcher, William I. Sanderson

William & Mary Annual Tax Conference

No abstract provided.

Tax Strategies And Key Tax Issues In Selling A Business, Part 1, L. Michael Gracik Jr.

William & Mary Annual Tax Conference

No abstract provided.

Using - And Not Losing - Tax Losses, Part 1: Protecting Tax Losses From A Section 382 Ownership Change (Slides), Mark C. Van Deusen

William & Mary Annual Tax Conference

No abstract provided.

Using - And Not Losing - Tax Losses, Part 2 (Slides), Steven M. Friedman

William & Mary Annual Tax Conference

No abstract provided.

Tax Planning In This Uncertain Environment, Eric Solomon

William & Mary Annual Tax Conference

No abstract provided.

Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships (Slides), Michael G. Frankel, David A. Miller

William & Mary Annual Tax Conference

No abstract provided.

Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships, Michael G. Frankel, David A. Miller

William & Mary Annual Tax Conference

No abstract provided.

Panelist, Oecd Conference On Intangibles, Hugh Ault

Hugh J. Ault

No abstract provided.

Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García

Bruno L. Costantini García

De origen, difundir los diversos esquemas permitidos por la Ley para posibilitar la realización de proyectos con fines inmobiliarios, a efecto de que los núcleos agrarios y sus integrantes se beneficien equitativamente de la urbanización de sus tierras, coadyuvando con ello al desarrollo urbano planificado y ordenado de los centros de población del Estado de Puebla; como consecuencia, impulsar el desarrollo habitacional equilibrado de éste. Eliminar el circulo.- “necesidad de tierra – asentamiento irregular – solución de conflicto”, mediante la planeación socioeconómico de los núcleos agrarios ejidales y comunales, a fin de diseñar un mecanismo eficaz que satisfaga las necesidades …

Exchange Of Tax Information: The End Of Banking Secrecy In Switzerland And Singapore?, Jean-Rodolphe W. Fiechter Ll.M.

Jean-Rodolphe W. Fiechter

At their London Summit in April 2009, the G20 Leaders proudly declared: “The era of banking secrecy is over.” The scope of this paper is to examine whether this statement is true. Is exchange of information really the panacea against tax evasion? Did it eradicate the banking secrecy cultivated for centuries by Switzerland and later also by Singapore or does the protection of privacy still have a role to play in the new global order? In the first chapter, I will depict the origins of the banking secrecy and its development in recent years until the breakthrough of the OECD …