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Full-Text Articles in Law
Case Law On American Indians: October 2022 - August 2023, Thomas P. Schlosser
Case Law On American Indians: October 2022 - August 2023, Thomas P. Schlosser
American Indian Law Journal
No abstract provided.
Death By Deduction: Section 2058 And The Decline Of State Death Taxes, Jeffrey A. Cooper
Death By Deduction: Section 2058 And The Decline Of State Death Taxes, Jeffrey A. Cooper
ACTEC Law Journal
This article illustrates how, and seeks to explain why, the deduction for state estate taxes (Internal Revenue Code Section 2058) seems to have had no meaningful effect on state tax policy.