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Full-Text Articles in Law
Wealth Transfer Tax Planning After The Tax Cuts And Jobs Act, John A. Miller
Wealth Transfer Tax Planning After The Tax Cuts And Jobs Act, John A. Miller
Articles
On December 17, 2017, Congress passed the Tax Cuts and Jobs Act (TCJA). Among its many impacts, the TCJA increased the inflation-adjusted estate tax basic exclusion amount to $10,000,000 on a temporary basis. This has dramatic implications for many existing and future estate plans, including a major crossover impact on income tax planning. In this Article, we explain the operation of the federal wealth transfer taxes (the estate tax, the gift tax, and the generation skipping transfer tax) in the wake of the TCJA and dissect the basic tax planning techniques for wealth transmission. The overall design of this Article …
Codifying And Miscodifying Judicial Anti-Abuse Tax Doctrines, Linda Jellum
Codifying And Miscodifying Judicial Anti-Abuse Tax Doctrines, Linda Jellum
Articles
No abstract provided.
Wealth Transfer Tax Planning For 2013 And Beyond, John A. Miller
Wealth Transfer Tax Planning For 2013 And Beyond, John A. Miller
Articles
No abstract provided.
Fundamentals Of Wealth Transfer Tax Planning, John A. Miller
Fundamentals Of Wealth Transfer Tax Planning, John A. Miller
Articles
No abstract provided.
Equal Taxation: A Commentary, John A. Miller
Liars Should Have Good Memories: Legal Fictions And The Tax Code, John A. Miller
Liars Should Have Good Memories: Legal Fictions And The Tax Code, John A. Miller
Articles
No abstract provided.
Rationalizing Injustice: The Supreme Court And The Property Tax, John A. Miller
Rationalizing Injustice: The Supreme Court And The Property Tax, John A. Miller
Articles
No abstract provided.
Reform Of The Taxation Of Mergers, Acquisitions, And Lbos, John A. Miller
Reform Of The Taxation Of Mergers, Acquisitions, And Lbos, John A. Miller
Articles
No abstract provided.
Indeterminacy, Complexity, And Fairness: Justifying Rule Simplification In The Law Of Taxation, John A. Miller
Indeterminacy, Complexity, And Fairness: Justifying Rule Simplification In The Law Of Taxation, John A. Miller
Articles
No abstract provided.
The Merger Puzzle, John A. Miller
Community Income, Federal Income Taxation And Divorce, John A. Miller
Community Income, Federal Income Taxation And Divorce, John A. Miller
Articles
No abstract provided.
State Administration Of A National Sales Tax: A New Opportunity For Cooperative Federalism, John A. Miller
State Administration Of A National Sales Tax: A New Opportunity For Cooperative Federalism, John A. Miller
Articles
No abstract provided.
The Latest Turn Of The Screw In Estate Planning: The Legislative Attack On Disproportionate Transfers, John A. Miller
The Latest Turn Of The Screw In Estate Planning: The Legislative Attack On Disproportionate Transfers, John A. Miller
Articles
No abstract provided.