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Presumption That Estate Income Is Allocated Among Multiple Beneficiaries In Proportion To Their Receipt Of Total Distributions Given Conclusive Rather Than Rebuttable Effect, Calvin R. Massey
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No abstract provided.
Taxation Of Unrealized Gains At Death – An Evaluation Of The Current Proposals, Michael J. Graetz
Taxation Of Unrealized Gains At Death – An Evaluation Of The Current Proposals, Michael J. Graetz
Faculty Scholarship
The failure to tax the appreciation of capital assets transferred at death has been described as the major shortcoming of existing federal income tax laws. From time to time since 1942, the Department of the Treasury and others have urged alteration of the rule which underlies this failure. Recently the House Ways and Means Committee held panel discussions and public hearings on the subject of tax reform during which consideration was given to the possibility of changing the laws dealing with taxation of appreciated property at death. In its recommendations to the Committee, the Treasury Department did not push for …