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Articles 1 - 15 of 15
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
William & Mary Law Review
No abstract provided.
Irrevocable Term Life Insurance Trusts And Gifts In Contemplation Of Death Under § 2035, Edward S. Graves, Stephen M. Finley
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.
Survey Of 1974 Federal Estate And Gift Tax Developments
Survey Of 1974 Federal Estate And Gift Tax Developments
Washington and Lee Law Review
No abstract provided.
V. Life Insurance Proceeds Under § 2042
V. Life Insurance Proceeds Under § 2042
Washington and Lee Law Review
No abstract provided.
I. Valuation Of Property In The Gross Estate
I. Valuation Of Property In The Gross Estate
Washington and Lee Law Review
No abstract provided.
Iv. Powers Of Appointment Under § 2041
Iv. Powers Of Appointment Under § 2041
Washington and Lee Law Review
No abstract provided.
Drafting For The Optimum Marital Deduction, J. Rodney Johnson
Drafting For The Optimum Marital Deduction, J. Rodney Johnson
Law Faculty Publications
While the marital deduction provided for by federal estate tax law may not necessarily be the controlling factor in planning the will of a married person, it is certainly one of the most important factors because of the sheer magnitude of this deduction up to 50% of the adjusted gross estate. A direct consequence of this importance is reflected in the fact that the marital deduction has become the most written-about topic in the estate planning area. Most of what has been written about this subject can be divided into the two following categories: ( 1 ) an explanation of …
Recent Cases, Linda A. Bunsey, David M. Thompson, Charles K. Campbell, Jr., Keith B. Simmons, Thomas C. Hundley
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 …
Transactions Subject To Gift Tax, Douglas A. Kahn, Earl M. Colson
Transactions Subject To Gift Tax, Douglas A. Kahn, Earl M. Colson
Articles
The gift tax is imposed on the "transfer of property by gift." The term gift is not expressly defined either in the Code or in the Treasury Regulations. However, section 2512(b), dealing with the valuation of gifts, states that "where property is transferred for less than an adequate and full consideration in money or money's worth," the difference between the value of the property transferred and the consideration received constitutes a gift. Thus, for gift tax purposes, the determination of whether a gift was made does not turn so much on the intent of the transferor as it does on …
Recent Developments In Gift And Estate Taxation, Douglas A. Kahn
Recent Developments In Gift And Estate Taxation, Douglas A. Kahn
Other Publications
A summarization of recent tax cases.