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Full-Text Articles in Law
The Socio-Economics Of The Federal Estate Tax: Why Do So Many People Hate (Or Love) This Centenarian?, Richard Gershon
The Socio-Economics Of The Federal Estate Tax: Why Do So Many People Hate (Or Love) This Centenarian?, Richard Gershon
Akron Law Review
The federal estate tax has faced many detractors during its almost 100 years of existence. While the tax affects only a very small percentage of estates, many have called for its repeal. This Essay discusses the socio-economic reasons why the estate tax should be maintained. The tax is an important source of revenue, and it helps to rectify the growing issue of wealth and income inequality in the United States.
Recent Developments Concerning The Estate Tax Inclusion Of Transfers To A Family Limited Partnership, Brent B. Nicholson
Recent Developments Concerning The Estate Tax Inclusion Of Transfers To A Family Limited Partnership, Brent B. Nicholson
Akron Tax Journal
After a brief examination of the statutory and regulatory background, this paper will summarize the significant cases prior to Shurtz, the significant cases in the last year, discuss the facts and holdings of Shurtz, and then outline the coordinates that have emerged to guide taxpayers
Attacking The Tax Gap, Tom Weiksnar, Todd Van Valkenburg
Attacking The Tax Gap, Tom Weiksnar, Todd Van Valkenburg
Akron Tax Journal
Today a radio station played something extraordinary, an Internal Revenue Service (IRS) advertisement promoting taxes. "Help someone with their taxes, there is no telling what the returns may be." At last, after five years of American Bar Association (ABA) research, the Tax Reform Act of 1986 (TRA'86), and countless private studies, the IRS seems to be taking an affirmative step in dealing with tax noncompliance. Moreover, the IRS realizes the answer lies in the attitudes of the taxpayers, as well as in the collection system itself. This news is truly exciting.
Specific arenas of taxation like gift and estate tax, …