Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
- File Type
Articles 31 - 48 of 48
Full-Text Articles in Law
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
The Expanded Role Of (Defective) Grantor Trusts, Samuel Donaldson, M. Moore
The Expanded Role Of (Defective) Grantor Trusts, Samuel Donaldson, M. Moore
Samuel A. Donaldson
No abstract provided.
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.
Liquidation Of The Family Partnership: The Taming Of The Shrewd, Samuel Donaldson
Liquidation Of The Family Partnership: The Taming Of The Shrewd, Samuel Donaldson
Samuel A. Donaldson
Family partnerships and family limited liability companies are typically formed for reasons of efficiency, succession, and valuation. But all good things come to an end. Owners of a family partnership opt for liquidation in a variety of situations, usually following the death of the founding owner(s). Although most practitioners recall that the liquidation of a partnership is not a taxable event, few remember that as many as three Code provisions can come into play upon the liquidation of a family partnership. This article reviews those potential income tax traps and uses two examples to illustrate their coordination and application in …
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.
2000 Federal Tax Update, Samuel Donaldson
Determining Treaty Eligibility For Hybrid Entities And Their Owners, Philip Postlewaite, Samuel Donaldson, Allison Christians
Determining Treaty Eligibility For Hybrid Entities And Their Owners, Philip Postlewaite, Samuel Donaldson, Allison Christians
Samuel A. Donaldson
No abstract provided.
Recent Developments - 2010, Samuel Donaldson
Recent Developments - 2010, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
Recent Developments - 2014, Samuel Donaldson
Recent Developments - 2014, 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 2014\
2001 Federal Tax Update, Samuel Donaldson
Canadian Estate Planning Issues, Samuel Donaldson
Canadian Estate Planning Issues, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.