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Full-Text Articles in Law
Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin
Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin
William & Mary Annual Tax Conference
No abstract provided.
Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin, Andrea Macintosh Whiteway
Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin, Andrea Macintosh Whiteway
William & Mary Annual Tax Conference
No abstract provided.
Preserving Capital Gains In Real Estate Transactions, Stanley L. Blend, Richard M. Lipton
Preserving Capital Gains In Real Estate Transactions, Stanley L. Blend, Richard M. Lipton
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For Troubled Real Estate - Focus On The Solvent Taxpayer, Susan T. Edlavitch
Tax Planning For Troubled Real Estate - Focus On The Solvent Taxpayer, Susan T. Edlavitch
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments Affecting Real Estate And Pass Through Entities, Stefan F. Tucker, Richard M. Lipton
Recent Developments Affecting Real Estate And Pass Through Entities, Stefan F. Tucker, Richard M. Lipton
William & Mary Annual Tax Conference
No abstract provided.
Real Estate- Preserving Capital Gains, Dealer Issues, Stefan F. Tucker, Brian S. Masterson
Real Estate- Preserving Capital Gains, Dealer Issues, Stefan F. Tucker, Brian S. Masterson
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For The Real Estate Owner (Including Choice Of Entity Considerations And Income Tax Issues In Acquiring Developing And Owning Real Estate), Stefan F. Tucker, Brian S. Masterson
Tax Planning For The Real Estate Owner (Including Choice Of Entity Considerations And Income Tax Issues In Acquiring Developing And Owning Real Estate), Stefan F. Tucker, Brian S. Masterson
William & Mary Annual Tax Conference
No abstract provided.
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
Rev. Proc. 2005-24 And The Upc Elective Share, Lawrence W. Waggoner
Rev. Proc. 2005-24 And The Upc Elective Share, Lawrence W. Waggoner
Law & Economics Working Papers Archive: 2003-2009
This article discusses Revenue Procedure 2005-24, which came as a bombshell to the estate-planning bar. The Rev. Proc. requires a spousal waiver of elective-share rights in order for a charitable remainder annuity trust (CRAT) or a charitable remainder unitrust (CRUT) created on or after June 28, 2005, to qualify for a charitable deduction. The elective share is a statutory provision common to most probate codes in non-community-property states that protect a decedent’s surviving spouse against disinheritance.
The Rev. Proc. is primarily though apparently not exclusively addressed to the elective share of the Uniform Probate Code (UPC). Unfortunately, the Rev. Proc. …