Open Access. Powered by Scholars. Published by Universities.®
Taxation-Federal Estate and Gift Commons™
Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
-
- Estate tax (3)
- Gift tax (2)
- Gift taxation (2)
- Tax policy (2)
- Transfer tax (2)
-
- Aboriginal rights (1)
- Akootchook v. Clark (1)
- Alaska National Interest Lands Conservation Act (1)
- Alaska Native Claims Settlement Act (1)
- Alaska Native Rights to Allotment (1)
- Alaska natives (1)
- Alaskan Eskimos (1)
- Allotment proceeds (1)
- Allotments (1)
- Asset protection (1)
- Black Americans (1)
- Black property owners (1)
- Charitable bequest deduction (1)
- Charitable giving (1)
- Crow Tribe (1)
- DAPT (1)
- Economic Growth and Tax Relief Reconciliation Act of 2001 (1)
- Estate and gift tax (1)
- Farm (1)
- Federal authority over Indian affairs (1)
- Federal income taxation (1)
- GST (1)
- General Allotment Act (1)
- Generation-skipping transfer tax (1)
- Generational wealth (1)
- Publication Year
- Publication
- Publication Type
Articles 1 - 23 of 23
Full-Text Articles in Taxation-Federal Estate and Gift
The Nation’S Transfer Tax Regime And The Tax Gap, Jay A. Soled
The Nation’S Transfer Tax Regime And The Tax Gap, Jay A. Soled
Oklahoma Law Review
No abstract provided.
Remediating Injustices For Black Land Loss: Taking The Next Step To Protect Heirs' Property, Phyllis C. Taite
Remediating Injustices For Black Land Loss: Taking The Next Step To Protect Heirs' Property, Phyllis C. Taite
Faculty Articles
No abstract provided.
Taxing Wealth: Strategic Methods To Address Growing Inequalities, Phyllis C. Taite
Taxing Wealth: Strategic Methods To Address Growing Inequalities, Phyllis C. Taite
Faculty Articles
No abstract provided.
Can The Wealth Tax Effectively Serve As A Backdrop To Estate And Gift Taxes?, Phyllis C. Taite
Can The Wealth Tax Effectively Serve As A Backdrop To Estate And Gift Taxes?, Phyllis C. Taite
Other Faculty Publications
No abstract provided.
Making Tax Policy Great Again: America, You've Been Trumped, Phyllis C. Taite
Making Tax Policy Great Again: America, You've Been Trumped, Phyllis C. Taite
Faculty Articles
No abstract provided.
Waging War On Dynastic Wealth With A Wealth Tax, Phyllis C. Taite
Waging War On Dynastic Wealth With A Wealth Tax, Phyllis C. Taite
Other Faculty Publications
No abstract provided.
Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And “Ability To Pay”, James M. Puckett
Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And “Ability To Pay”, James M. Puckett
Oklahoma Law Review
No abstract provided.
Estate Of Holliday: 'Flping' The Script, Phyllis C. Taite
Estate Of Holliday: 'Flping' The Script, Phyllis C. Taite
Other Faculty Publications
No abstract provided.
Crummey Delivers Another Knockout Punch To The Irs, Phyllis C. Taite
Crummey Delivers Another Knockout Punch To The Irs, Phyllis C. Taite
Other Faculty Publications
No abstract provided.
An Ounce Of Planning Is Worth A Pound Of Litigation Prevention, Phyllis C. Taite
An Ounce Of Planning Is Worth A Pound Of Litigation Prevention, Phyllis C. Taite
Other Faculty Publications
No abstract provided.
Offshore Trustees Beware: No Pre-Levy Notice For You!, Phyllis C. Taite
Offshore Trustees Beware: No Pre-Levy Notice For You!, Phyllis C. Taite
Other Faculty Publications
No abstract provided.
Madoff Madness In The Estate Of Kessel, Phyllis C. Taite
Madoff Madness In The Estate Of Kessel, Phyllis C. Taite
Other Faculty Publications
No abstract provided.
A Nightmare In Elwood Estate, Phyllis C. Taite
A Nightmare In Elwood Estate, Phyllis C. Taite
Other Faculty Publications
No abstract provided.
Trombetta: The Two Trust Tango, Phyllis C. Taite
Trombetta: The Two Trust Tango, Phyllis C. Taite
Other Faculty Publications
No abstract provided.
Change We Can't Believe In ... Or Afford: Why The Timing Is Wrong To Reduce The Estate Tax On The Wealthiest Americans, Phyllis C. Taite
Change We Can't Believe In ... Or Afford: Why The Timing Is Wrong To Reduce The Estate Tax On The Wealthiest Americans, Phyllis C. Taite
Faculty Articles
At the end of the year 2008 the United States was in the midst of an economic storm. The country started going through its worst financial state since the Great Depression. Historically, transfer taxes were instated specifically to raise revenue during the country’s financial time of need. The temporary repeal during the 2010 tax year occurred during a time when the country was experiencing an economic storm, a time when the country could least afford to forego the additional revenue. Consequently, the timing of the temporary repeal was in direct contradiction to the original purpose of the estate tax. While …
Human Capital And Transfer Taxation, Kerry A. Ryan
Human Capital And Transfer Taxation, Kerry A. Ryan
Oklahoma Law Review
No abstract provided.
The Estate And Gift Tax Implications Of Self-Settled Domestic Asset Protection Trusts: Can You Really Have Your Cake And Eat It Too?, Phyllis C. Taite
The Estate And Gift Tax Implications Of Self-Settled Domestic Asset Protection Trusts: Can You Really Have Your Cake And Eat It Too?, Phyllis C. Taite
Faculty Articles
Self-settled asset protection trusts are wealth preservation trusts coupled with the spendthrift provisions. This type of trust permits the settler to have the benefit of treating the trust as a separate entity thereby protecting his assets from creditors while maintaining a pecuniary interest, as well as some level of control over what ultimately happens to the trust property. By providing asset protection from potential creditors while still having the ability to maintain a beneficial interest in the trust, the settler can essentially “have his cake and eat it too.” The typical domestic self-settled asset protection trust may not be treated …
Investing Trust Assets: Prudence Redefined, Mark R. Gillett
Investing Trust Assets: Prudence Redefined, Mark R. Gillett
Faculty Articles
No abstract provided.
The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett
The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett
Oklahoma Law Review
No abstract provided.
The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett
The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett
Faculty Articles
No abstract provided.
Equitable Apportionment In Oklahoma: What Hath The Courts Wrought?, Mark R. Gillett
Equitable Apportionment In Oklahoma: What Hath The Courts Wrought?, Mark R. Gillett
Faculty Articles
No abstract provided.
Perfecting The Special Use Election: Congress Giveth, And The Service Taketh Away, Mark R. Gillett
Perfecting The Special Use Election: Congress Giveth, And The Service Taketh Away, Mark R. Gillett
Faculty Articles
No abstract provided.