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Articles 1 - 12 of 12
Full-Text Articles in Law
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.
A Comparative Guide Of Where To Die: Should The United Kingdom Repeal Its Inheritance Tax?, William T. Thistle
A Comparative Guide Of Where To Die: Should The United Kingdom Repeal Its Inheritance Tax?, William T. Thistle
Georgia Journal of International & Comparative Law
No abstract provided.
What's Wrong With A Federal Inheritance Tax?, Wendy G. Gerzog
What's Wrong With A Federal Inheritance Tax?, Wendy G. Gerzog
All Faculty Scholarship
Scholars have proposed a federal inheritance tax as an alternative to the current federal transfer tax, but there are serious flaws with that idea. In existing inheritance tax systems, those problems include: (1) different tax rates and exemptions based on the decedent’s relationship to the beneficiary; (2) the lack of a tax on lifetime gratuitous transfers, including gifts with retained interests or control; and (3) the persistence of most current valuation distortion abuses. In any inheritance tax model, moreover, there would be significantly decreased compliance rates and increased administrative costs because by focusing on the transferees instead of the transferor, …
The Estate Planning Perils Of 2010 And Beyond, Brett T. Bradford
The Estate Planning Perils Of 2010 And Beyond, Brett T. Bradford
Brett T. Bradford
This paper explores the confusion surrounding the repeal of the federal estate tax for the year 2010. The Economic Growth Tax Relief Reconciliation Act gradually scaled down the federal estate tax and eventually repealed the tax in 2010. The Act has a sunset provision that would return the tax to a much higher rate than has been seen in recent times. This paper explores the history, intent and purpose of federal estate taxes; the intent and purpose behind the repeal in EGTRAA; and what attempts congress has made to fix the mess.
Material Participation And The Valuation Of Farm Land For Estate Tax Purposes Under The Tax Reform Act Of 1976, David A. Bratt
Material Participation And The Valuation Of Farm Land For Estate Tax Purposes Under The Tax Reform Act Of 1976, David A. Bratt
Kentucky Law Journal
No abstract provided.
Powers Of Appointment And The Kentucky Inheritance Tax--The Department Of Revenue's Administration Of Krs Section 140.040, William P. Sturm
Powers Of Appointment And The Kentucky Inheritance Tax--The Department Of Revenue's Administration Of Krs Section 140.040, William P. Sturm
Kentucky Law Journal
No abstract provided.
Kentucky Death Taxes--Putting A Price On Inheritance, Andrew M. Winkler
Kentucky Death Taxes--Putting A Price On Inheritance, Andrew M. Winkler
Kentucky Law Journal
No abstract provided.
Maryland Death Taxes, Charles G. Page
Death And Taxes - Maryland Style, H. Vernon Eney
Death And Taxes - Maryland Style, H. Vernon Eney
Maryland Law Review
No abstract provided.
Taxation - Inheritance Tax - Transfers Subject To Take Effect At Or After Death, Harvey A. Howard S.Ed.
Taxation - Inheritance Tax - Transfers Subject To Take Effect At Or After Death, Harvey A. Howard S.Ed.
Michigan Law Review
Decedent was a participant in a company profit-sharing savings and retirement trust. Under the terms of the plan, the company made deposits with a trustee on an annual basis and relinquished the right to recapture or impair the fund for its own use or benefit. The contributions were to be held for ten years with accrued interest, and then were to be distributed to the employees in three annual instalments. Should an employee leave the company, he was entitled to his share in three instalments; in the event of retirement or illness he was to receive his entire share in …
Taxation - Jurisdiction To Tax - Multiple Taxation Of Intangibles, Richard Brawerman
Taxation - Jurisdiction To Tax - Multiple Taxation Of Intangibles, Richard Brawerman
Michigan Law Review
In two recent decisions of the United States Supreme Court, Curry v. McCanless, and Graves v. Elliott, a majority of the justices refused to adhere to the doctrine that the Fourteenth Amendment prohibits taxation of intangibles by more than one state, and subscribed instead to the view that control and benefit are together the only test of jurisdiction of the states to tax. In Curry v. McCanless, the decedent, a resident of Tennessee, had created a trust of intangibles, reserving control over the income during her life and power to revoke the trust by will. The trust …
Taxation--Inheritance Tax--Interest In Joint Tenancy Passing By Survivorship, Bettie Gilbert
Taxation--Inheritance Tax--Interest In Joint Tenancy Passing By Survivorship, Bettie Gilbert
Kentucky Law Journal
No abstract provided.