Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 12 of 12

Full-Text Articles in Law

Estate Of Smith - Deductibility Of Administration Expenses Under The Internal Revenue Code And Under The Teasury Regulations: Resolving The Conflict Dec 1975

Estate Of Smith - Deductibility Of Administration Expenses Under The Internal Revenue Code And Under The Teasury Regulations: Resolving The Conflict

William & Mary Law Review

No abstract provided.


Survey Of 1974 Federal Estate And Gift Tax Developments Sep 1975

Survey Of 1974 Federal Estate And Gift Tax Developments

Washington and Lee Law Review

No abstract provided.


Iii. Annuities Under § 2039 Sep 1975

Iii. Annuities Under § 2039

Washington and Lee Law Review

No abstract provided.


V. Life Insurance Proceeds Under § 2042 Sep 1975

V. Life Insurance Proceeds Under § 2042

Washington and Lee Law Review

No abstract provided.


Vi. Deductions Sep 1975

Vi. Deductions

Washington and Lee Law Review

No abstract provided.


Iv. Powers Of Appointment Under § 2041 Sep 1975

Iv. Powers Of Appointment Under § 2041

Washington and Lee Law Review

No abstract provided.


Vii. Gift Taxation Sep 1975

Vii. Gift Taxation

Washington and Lee Law Review

No abstract provided.


I. Valuation Of Property In The Gross Estate Sep 1975

I. Valuation Of Property In The Gross Estate

Washington and Lee Law Review

No abstract provided.


Viii. Tax Procedure Sep 1975

Viii. Tax Procedure

Washington and Lee Law Review

No abstract provided.


Ii. Testamentary Transfers Sep 1975

Ii. Testamentary Transfers

Washington and Lee Law Review

No abstract provided.


Irrevocable Term Life Insurance Trusts And Gifts In Contemplation Of Death Under § 2035, Edward S. Graves, Stephen M. Finley Sep 1975

Irrevocable Term Life Insurance Trusts And Gifts In Contemplation Of Death Under § 2035, Edward S. Graves, Stephen M. Finley

Washington and Lee Law Review

No abstract provided.


Recent Cases, Linda A. Bunsey, David M. Thompson, Charles K. Campbell, Jr., Keith B. Simmons, Thomas C. Hundley May 1975

Recent Cases, Linda A. Bunsey, David M. Thompson, Charles K. Campbell, Jr., Keith B. Simmons, Thomas C. Hundley

Vanderbilt Law Review

If the instant case, rather than Northway, is to become the accepted rule in the area of discounting, consumers and state lenders will be protected while the national bank-lenders will be burdened only slightly, if at all. National banks located in states that permit state lenders to discount loans at the maximum rate, with-out regard to the actual yield, will not be affected. National banks located in states that permit state lenders to discount only to the extent that the actual yield is within the statutory maximum will need to change their practices merely by charging the statutory rate only …