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Full-Text Articles in Law
Taxation--Income Taxes--Negligence Penalty, P. N. B.
Taxation--Income Taxes--Negligence Penalty, P. N. B.
West Virginia Law Review
No abstract provided.
Book Notes, Law Review Staff
Book Notes, Law Review Staff
Vanderbilt Law Review
Tax Planning for Husbands and Wives under the Revenue Act of 1948 Chicago: Commerce Clearing House, Inc., 1948. Pp. 96. $1.00
This booklet has four main divisions: (1) Income Taxes, (2) Estate Planning under 1948 Act, (3) Estate and Gift Tax Tables (including a summary of state death tax rates and exemptions), and (4) Explanation of 1948 Estate and Gift Tax Changes. It contains the usual explanations as to the effect of the marital deduction and valuable suggestions as to the circumstances under which the deduction should be advantageously used, but the greatest merit of the booklet lies in its …