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Articles 1 - 6 of 6
Full-Text Articles in Law
The Funding Of Children's Educational Costs, Douglas A. Kahn
The Funding Of Children's Educational Costs, Douglas A. Kahn
William & Mary Annual Tax Conference
No abstract provided.
Wills, Trusts And Estates (Annual Survey Of Virginia Law, 1984-85), J. Rodney Johnson
Wills, Trusts And Estates (Annual Survey Of Virginia Law, 1984-85), J. Rodney Johnson
Law Faculty Publications
The 1985 session of the General Assembly passed a number of bills dealing with wills, trusts, and estates, many of which resulted from the continuing law reform efforts of the Virginia Bar Association's Committee on Wills, Trusts and Estates. In addition to this legislation, the Virginia Supreme Court decided six cases during the past year that involved issues of interest to both the general practitioner and the specialist in wills and trusts. This article reviews all of these legislative and judicial developments. In order to facilitate the discussion of numerous code sections, they will be ref erred to in the …
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
The Funding Of Children's Educational Costs, Douglas A. Kahn
The Funding Of Children's Educational Costs, Douglas A. Kahn
Articles
A plan for reduction of educational costs should take federal transfer taxes into account. The method chosen for reducing income tax liability usually will involve making gifts. To the extent that it is convenient to do so, the transfer tax consequences of making such gifts should be minimized. This article will examine the estate and gift tax consequences of the income tax reduction arrangements described herein and will consider means of structuring the transactions so as to minimize those consequences.
Kentucky Law Survey: Property, Carolyn S. Bratt
Kentucky Law Survey: Property, Carolyn S. Bratt
Law Faculty Scholarly Articles
Law students, and probably practitioners, are often perplexed by the multitude of topics covered under the rubric of property law. Unfortunately, this Survey article does nothing to dispel the impression of property law as a hodgepodge of unrelated topics. This Survey of recent decisions in Kentucky discusses topics ranging literally from "a" to "z"-adverse possession to zoning.
Disparate Tax Treatment Of Different Types Of Business Organizations: Where Should We Go From Here?, Douglas A. Kahn
Disparate Tax Treatment Of Different Types Of Business Organizations: Where Should We Go From Here?, Douglas A. Kahn
Articles
If several persons wish to join together in a common enterprise in order to pool their capital or labor or some of each, they may choose among a variety of available organizational structures that will serve that purpose. The most common entity forms are partnerships (including joint ventures), corporations, and trusts. While, in its typical structure, each of those entity forms has its own distinct characteristics, the structure of such organizations often is modified by agreement so as to adopt attributes of another type of entity. Because of this, the substantive distinction between entity types is blurred.