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Articles 391 - 420 of 629
Full-Text Articles in Property Law and Real Estate
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 …
Real Property--Wills--Judicial Construction Of To A And His Children, Thomas R. Ross Ii
Real Property--Wills--Judicial Construction Of To A And His Children, Thomas R. Ross Ii
West Virginia Law Review
No abstract provided.
The Virginia Land Trust-An Overlooked Title Holding Device For Investment, Business And Estate Planning Purposes, Peter A. Arntson
The Virginia Land Trust-An Overlooked Title Holding Device For Investment, Business And Estate Planning Purposes, Peter A. Arntson
Washington and Lee Law Review
No abstract provided.
The Real Estate Investment Trust: State Tax, Tort, And Contract Liabilities Of The Trust, Trustee, And Shareholder, Michigan Law Review
The Real Estate Investment Trust: State Tax, Tort, And Contract Liabilities Of The Trust, Trustee, And Shareholder, Michigan Law Review
Michigan Law Review
This Comment will attempt to alert potential investors in and trustees of REITs to the full extent of the liabilities that they could suffer for contract debts incurred in the name of the trust and torts committed by trust personnel. Since state tax considerations also play a significant role in investment decisions, the manner in which each state taxes the REIT and its shareholders on income derived from property and business in that state will also be investigated. Finally, a rational path out of the morass created by current state law will be articulated in order to prompt renewed discussion …
Adopted Children In Pennsylvania: A Class Without A Clause, Bruce M. Dolfman, James Charles Schwartzman
Adopted Children In Pennsylvania: A Class Without A Clause, Bruce M. Dolfman, James Charles Schwartzman
Villanova Law Review (1956 - )
No abstract provided.
Property--Right Of Re-Entry--Descent And Alienability, John R. Frazier
Property--Right Of Re-Entry--Descent And Alienability, John R. Frazier
West Virginia Law Review
No abstract provided.
Recent Legislation
University of Richmond Law Review
This is a list of the recent legislation from 1970.
Property--Fee Simple Determinables--Distinguishing Characteristics, James Alan Harris
Property--Fee Simple Determinables--Distinguishing Characteristics, James Alan Harris
West Virginia Law Review
No abstract provided.
The New Arkansas Inheritance Laws: A Step Into The Present With An Eye To The Future, Robert R. Wright
The New Arkansas Inheritance Laws: A Step Into The Present With An Eye To The Future, Robert R. Wright
Law Faculty Scholarship
No abstract provided.
Medieval Law In The Age Of Space: Some Rules Of Property In Arkansas, Robert R. Wright
Medieval Law In The Age Of Space: Some Rules Of Property In Arkansas, Robert R. Wright
Law Faculty Scholarship
No abstract provided.
Estate Tax--The Relevancy Of State Court Adjudication Of Property Rights, Patrick David Deem
Estate Tax--The Relevancy Of State Court Adjudication Of Property Rights, Patrick David Deem
West Virginia Law Review
No abstract provided.
Gifts-Lnformal Writing As Substitute For Delivery, Michigan Law Review
Gifts-Lnformal Writing As Substitute For Delivery, Michigan Law Review
Michigan Law Review
Traditionally, three requirements must be satisfied in order to make a valid inter vivos gift of personal property: (1) the donor must demonstrate his intention to make such a gift; (2) there must be a delivery to the donee of the property itself or of an instrument or deed of gift; and (3) the donee must accept this delivery. If the subject matter of the gift is not susceptible of immediate delivery, a question arises as to the means by which the delivery requirement may be satisfied. Although a donor in such a situation commonly delivers an informal writing which …
Special Treatment Of Cemeteries, David H. Getches
Toward Uniform Guardianship Legislation, William F. Fratcher
Toward Uniform Guardianship Legislation, William F. Fratcher
Michigan Law Review
The Model Probate Code, part IV of which covers guardianship of the persons and property of infants and mental incompetents, was published in 1946 under the auspices of the University of Michigan Law School. It was prepared for the Probate Law Division of the Section of Real Property, Probate, and Trust Law of the American Bar Association by its Model Probate Code Committee in cooperation with the research staff of the Law School. No state has adopted the Model Probate Code in its entirety, but parts of it have been enacted in Arkansas, California, Colorado, Delaware, Hawaii, Illinois, Indiana, Missouri, …
Joint Tenancy: The Estate Lawyer's Continuing Burden, John E. Riecker
Joint Tenancy: The Estate Lawyer's Continuing Burden, John E. Riecker
Michigan Law Review
The discussion which follows will be divided into three major parts. First, it will be important to see why so much real and personal property remains in joint tenancy between husband and wife or in entireties tenancy. It has been almost eighteen years since Congress eliminated the necessity of holding property in this form in order to split income therefrom for income tax purposes. Is inertia the only reason for the popularity of joint ownership, or are there other reasons? Second, we shall review the familiar but false assumptions most laymen (and even a few attorneys) commonly make regarding the …
Conflict Of Laws And Joint Bank Accounts - An Autopsy Of A Case, Joseph C. Kelly
Conflict Of Laws And Joint Bank Accounts - An Autopsy Of A Case, Joseph C. Kelly
Villanova Law Review (1956 - )
No abstract provided.
A Comparative Analysis Of Civil Law Succession, George A. Pelletier Jr., Michael Roy Sonnenreich
A Comparative Analysis Of Civil Law Succession, George A. Pelletier Jr., Michael Roy Sonnenreich
Villanova Law Review (1956 - )
No abstract provided.
Transfers In Contemplation Of Death - The Golden Anniversary Of Chaos, Thomas C. Siekman
Transfers In Contemplation Of Death - The Golden Anniversary Of Chaos, Thomas C. Siekman
Villanova Law Review (1956 - )
No abstract provided.
Future Interests--Implying A Requirement Of Survival In Future Interests: Continued Confusion--Schau V. Cecil, Michigan Law Review
Future Interests--Implying A Requirement Of Survival In Future Interests: Continued Confusion--Schau V. Cecil, Michigan Law Review
Michigan Law Review
Contingent future interests have caused considerable confusion in cases in which the holder of the future interest dies before the fulfillment of the condition. This confusion stems from a tendency by some courts to use the word "contingent" as a shorthand way of indicating that the interest holder must survive until a certain time or event. A future interest is correctly said to be "contingent" when it is subject to a condition, in addition to the termination of the prior estate, which must occur before the interest becomes a present estate. The two usages of the word are often overlapping, …
Abstracts Of Recent Cases, Ellen Fairfax Warder
Abstracts Of Recent Cases, Ellen Fairfax Warder
West Virginia Law Review
No abstract provided.
Future Interests—Application Of Statute To Bar Enforcement Of Matured Reverter Held Unconstitutional, Alan A. Ransom
Future Interests—Application Of Statute To Bar Enforcement Of Matured Reverter Held Unconstitutional, Alan A. Ransom
Buffalo Law Review
Board of Educ. v. Miles, 15 N.Y.2d 364, 207 N.E.2d 181, 259 N.Y.S.2d 129 (1965).
Wills--Equitable Conversion, Robert Willis Walker
Wills--Equitable Conversion, Robert Willis Walker
West Virginia Law Review
No abstract provided.
Planning Incompetents' Estates Via Inter-Vivos Distributions, Joseph C. Kelly
Planning Incompetents' Estates Via Inter-Vivos Distributions, Joseph C. Kelly
Villanova Law Review (1956 - )
No abstract provided.
A Future For Girard's Dream, Henry S. Hilles Jr., Wilfred B. Wolcott Jr.
A Future For Girard's Dream, Henry S. Hilles Jr., Wilfred B. Wolcott Jr.
Villanova Law Review (1956 - )
No abstract provided.
Property--Cancellation Of Note At Payee's Death Not Testamentary Gift, Ralph Judy Bean Jr.
Property--Cancellation Of Note At Payee's Death Not Testamentary Gift, Ralph Judy Bean Jr.
West Virginia Law Review
No abstract provided.
Executors And Administrators-Sale Of Realty In The Estate-Better Price As Reason For Permitting Sale Under "Best Interests Of The Estate" Provision, William J. Bogaard
Executors And Administrators-Sale Of Realty In The Estate-Better Price As Reason For Permitting Sale Under "Best Interests Of The Estate" Provision, William J. Bogaard
Michigan Law Review
Pursuant to a Missouri statute permitting sale of real property for any purpose in the best interests of the estate, administrator filed a petition for power to sell realty in the estate of the decedent for the reason, inter alia, that a better price could be obtained at a private sale than at a judicial sale resulting from a suit for partition. The plaintiff heir's subsequent bill for partition of the real estate was dismissed by the trial court, which found that the administrator's petition for power to sell had conferred jurisdiction of the property on the probate court. …
Wills--Devise Of Specific Portion Of Property Held In Contenancy, Richard Marion Alker
Wills--Devise Of Specific Portion Of Property Held In Contenancy, Richard Marion Alker
West Virginia Law Review
No abstract provided.
Abstracts Of Recent Cases, Frank Thomas Graff Jr.
Abstracts Of Recent Cases, Frank Thomas Graff Jr.
West Virginia Law Review
No abstract provided.
Real Estate Investment Trusts And Tide Insurance, G. H. Mayes, Jr.
Real Estate Investment Trusts And Tide Insurance, G. H. Mayes, Jr.
Washington and Lee Law Review
No abstract provided.
Real Estate Investment Trusts In Washington, Birney N. Dempcy
Real Estate Investment Trusts In Washington, Birney N. Dempcy
Washington Law Review
In 1960 Congress adopted §§ 856-858 of the Internal Revenue Code with the avowed purpose of granting to the small investor in real estate the same federal income tax advantages that are afforded investors in regulated investment companies. However the tax advantages that are granted have not given rise to a general adoption of organizations which qualify for the tax advantages. The major reasons for this lack of interest are the complexity of the sections themselves, problems raised by the regulations (many of which have been rectified by the final regulations which were adopted April 28, 1962), and problems raised …