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Full-Text Articles in Law
Sticky Copyrights: Discriminatory Tax Restraints On The Transfer Of Intellectual Property, Bridget J. Crawford, Mitchell M. Gans
Sticky Copyrights: Discriminatory Tax Restraints On The Transfer Of Intellectual Property, Bridget J. Crawford, Mitchell M. Gans
Washington and Lee Law Review
This Article focuses on the federal estate and gift tax treatment of copyright termination rights. The ability of a creative individual to terminate prior copyright transfers serves to protect against economic exploitation. Once a copyright's value has been established in the marketplace, the author (or the author's heirs) enjoys a "second look" at the gi, sale, license or other transfer of a copyright. But copyright termination rights-intended to enhance the economic well-being of authors and artists-undermine estate planning strategies available to owners of other types of property. There is no policy justification for such discrimination, and so this Article proposes …
Life After Death? The Role Of Postmortem Events In Valuing Deductions For Claims Against Estates, Benjamin Clark Brown
Life After Death? The Role Of Postmortem Events In Valuing Deductions For Claims Against Estates, Benjamin Clark Brown
Washington and Lee Law Review
No abstract provided.
The Future Of Transfer Taxation: Repeal, Restructuring And Refinement, Or Replacement, John E. Donaldson
The Future Of Transfer Taxation: Repeal, Restructuring And Refinement, Or Replacement, John E. Donaldson
Washington and Lee Law Review
No abstract provided.
Income Taxation Of Estates And Trusts-Gifts Of Specific Property, William R. Pietz
Income Taxation Of Estates And Trusts-Gifts Of Specific Property, William R. Pietz
Indiana Law Journal
No abstract provided.
Estate Tax Application To The Gifts To Minors Act, William C. Reynolds
Estate Tax Application To The Gifts To Minors Act, William C. Reynolds
Indiana Law Journal
No abstract provided.
Federal Estate Tax--Inter Vivios--Transfers Under Sections 2035-38-Taxation Of Income Earned Between Transfer And Death
Indiana Law Journal
No abstract provided.
The Estate Tax Marital Deduction-Revenue Procedure 64-19
The Estate Tax Marital Deduction-Revenue Procedure 64-19
Indiana Law Journal
No abstract provided.
The Indiana Uniform Gifts To Minors Act
Transfers Intended To Take Effect At Or After Death
Transfers Intended To Take Effect At Or After Death
Indiana Law Journal
Recent Cases: Taxation
Gift Taxability Of Divorce Settlements
Federal Taxation Of Tenants By The Entirety, Bruce H. Johnson
Federal Taxation Of Tenants By The Entirety, Bruce H. Johnson
Indiana Law Journal
No abstract provided.
Multiple Taxation Of Intangible Property
Multiple Taxation Of Intangible Property
Indiana Law Journal
Recent Case Notes: Taxation
Taxation-Estate Tax-Gift In Contemplation Of Death
Taxation-Estate Tax-Gift In Contemplation Of Death
Indiana Law Journal
No abstract provided.