Law Commons^™

The Erosion Of Constitutional Privileges, Paul P. Lipton

William & Mary Annual Tax Conference

No abstract provided.

The Impact Of The New Basis Rules On Post-Mortem Income Tax Planning, John E. Donaldson

Popular Media

No abstract provided.

Erisa's "Bad Boy": Forfeiture For Cause In Retirement Plans, John W. Lee

Faculty Publications

No abstract provided.

Speaking Out: Why Exempt Veterans?, Chester Smolski

Smolski Texts

"The city of Providence will likely incur a deficit of approximately $3 million this fiscal year. Yet, even with this deficit, tax rates will raise by $1.90, 300 municipal employees will be fired, and an additional 200 jobs will not be filled as workers retire."

The Role Of Inter Vivos Giving In Estate Planning Under The Tax Reform Act Of 1976, John E. Donaldson

Popular Media

No abstract provided.

Taxation Of Distributions From Accumulation Trusts: The Impact Of The Tax Reform Act Of 1976, David T. Link, Michael J. Wahoske

Journal Articles

The complex rules governing the taxation of income from trusts and estates have at times been described as incomprehensible. Perhaps the most confusing of these are the accumulation distribution throwback rules. In an effort to alleviate some of this confusion, Congress included accumulation trusts within the purview of the Tax Reform Act of 1976. Though Congress claimed that the rules are now "considerably simplified," it is not without some effort that one is able to translate the statutory language into a form useful to the practitioner.

Given the complexity of the rules, it is necessary to begin with a caveat. …