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Articles 1 - 30 of 177
Full-Text Articles in Law
Don't Burst The Bubble: An Analysis Of The First-Time Homebuyer Credit And Its Use As An Economic Policy Tool, 45 J. Marshall L. Rev. 23 (2011), Sarah Webber
Sarah J Webber
No abstract provided.
Doma Implications For Employee Benefit Plans: Round 3, 150 Tax Notes 101 (2016), Kathryn Kennedy
Doma Implications For Employee Benefit Plans: Round 3, 150 Tax Notes 101 (2016), Kathryn Kennedy
Kathryn J. Kennedy
This article is the third in a series on the implications for employee benefit plans of the Supreme Court’s decisions on the constitutionality of the Defense of Marriage Act (DOMA) and state bans on same-sex marriage. In this article, Kennedy highlights the effect Obergefell v. Hodges will have on employee benefit plans.
2003 Federal Tax Update, Samuel Donaldson
United States International Taxation, Allison Christians, Samuel Donaldson, Phillip Postlewaite
United States International Taxation, Allison Christians, Samuel Donaldson, Phillip Postlewaite
Samuel A. Donaldson
No abstract provided.
The Best Arrow In The Quiver: Qualified Personal Residence Trusts In Contemporary Estate Planning, Samuel Donaldson
The Best Arrow In The Quiver: Qualified Personal Residence Trusts In Contemporary Estate Planning, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
Teaching Tax And Other Tedious Topics, John Bogdanski, Samuel Donaldson
Teaching Tax And Other Tedious Topics, John Bogdanski, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx
Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx
Samuel A. Donaldson
No abstract provided.
2010 Federal Tax Update, Samuel Donaldson
2010 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2009, through September, 2010. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).
2008 Federal Tax Update, Samuel Donaldson
2008 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2007, through August, 2008. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).
2007 Federal Tax Update, Samuel Donaldson
Pre-Death Planning Opportunities For Taxable Estates, Samuel Donaldson
Pre-Death Planning Opportunities For Taxable Estates, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson
Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson
Samuel A. Donaldson
This article discusses three income tax rules that can cause partners to recognize gain for federal income tax purposes upon the liquidation of a family limited partnership: §§ 704(c)(1)(B), 731(c), and 737. From a policy perspective, the application of these rules to traditional family limited partnerships creates two problems. These problems are illustrated through the use of a hypothetical case study. The first problem (which arises where the partnership holds loss property) is that of super-recognition, where a partner recognizes more gain from the liquidation than he or she would recognize upon a sale of his or her partnership interest. …
2009 Federal Tax Update, Samuel Donaldson
2009 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This paper examines significant developments in the federal income, gift, and estate taxation of individuals and small businesses from August, 2008, through August, 2009. It covers important cases, rulings, regulations, and legislation during this period. This paper generally does not address developments in the areas of qualified plans or the taxation of C corporations (except to limited extents).
International Taxation: Corporate And Individual, Philip Postlewaite, Samuel Donaldson
International Taxation: Corporate And Individual, Philip Postlewaite, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
Recent Developments - 2009, Samuel Donaldson
Recent Developments - 2009, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
An Introduction To Federal Wealth Transfer Tax, Samuel Donaldson
An Introduction To Federal Wealth Transfer Tax, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
2004 Federal Tax Update, Samuel Donaldson
Recent Developments - 2013, Samuel Donaldson
Recent Developments - 2013, Samuel Donaldson
Samuel A. Donaldson
three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2013
Taxes And Self-Identity, Samuel Donaldson
2006 Federal Tax Update, Samuel Donaldson
2006 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This update explains several developments in the federal income, estate and gift taxes affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2005, through September, 2006. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to very limited extents).
2002 Federal Tax Update, Samuel Donaldson
Recent Developments - 2012, Samuel Donaldson
Recent Developments - 2012, Samuel Donaldson
Samuel A. Donaldson
three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2012
2005 Federal Tax Update, Samuel Donaldson
Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson
Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
United States International Taxation: Cases, Materials, And Problems, Allison Christians, Samuel Donaldson, Phillip Postlewaite
United States International Taxation: Cases, Materials, And Problems, Allison Christians, Samuel Donaldson, Phillip Postlewaite
Samuel A. Donaldson
No abstract provided.
2011 Federal Tax Update, Samuel Donaldson
2011 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2010, through August, 2011. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).
Acing Federal Income Tax, Samuel Donaldson
Federal Income Taxation Of Individuals: Cases, Problems & Materials, Samuel Donaldson
Federal Income Taxation Of Individuals: Cases, Problems & Materials, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
Employee Compensation And Related Expenses, Samuel Donaldson
Employee Compensation And Related Expenses, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
Income Tax Aspects Of Family Limited Partnerships, Samuel Donaldson
Income Tax Aspects Of Family Limited Partnerships, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.