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Taxation-Federal Estate and Gift Commons™
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- Discipline
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- Estate Planning (34)
- Tax Planning (10)
- Estate Taxes (6)
- Trusts (6)
- Gift Tax (5)
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- Trustees (5)
- Inheritance Tax (4)
- Life Insurance (4)
- Qualified Benefit Plans (4)
- Taxation (4)
- Internal Revenue Code (3)
- Real Estate (3)
- Retirement Planning (3)
- Descendents' Estates (2)
- E. Chason works (2)
- Generation-Skipping Transfer Tax (2)
- Grantor Trusts (2)
- Individual Retirement Accounts (2)
- Retirement Benefits (2)
- Tax Law (2)
- 132 S. Ct. 1836 (2012) (1)
- Annuities (1)
- Business Enterprises (1)
- Charitable Remainder Trust (1)
- Closely Held Corporations (1)
- Constitutional Law (1)
- Descedents' Estates (1)
- Distribution of Descedents' Estates (1)
- Economic Growth and Tax Relief Reconciliation Act of 2001 (1)
- Employee Benefits (1)
- Publication Year
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Articles 31 - 60 of 68
Full-Text Articles in Taxation-Federal Estate and Gift
The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth
The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth
Faculty Publications
The authors argue that the goals of estate and gift taxation are not served by taxing closely held businesses when the recipient of the business actively participates in its operation. Further, the authors suggest that taxing closely held businesses tends to harm capital production. The authors propose an approach to estate and gift taxation that encourages productive behavior by the recipients of wealth.
Charitable Planning Through Deferred Giving Vehicles, Lawrence P. Katzenstein
Charitable Planning Through Deferred Giving Vehicles, Lawrence P. Katzenstein
William & Mary Annual Tax Conference
No abstract provided.
Planning For Distibutions From Qualified Retirement Plans, Louis A. Mezzullo
Planning For Distibutions From Qualified Retirement Plans, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
Integrating Qualified Plan Distributions Into The Overall Financial And Estate Plan, Bruce J. Temkin
Integrating Qualified Plan Distributions Into The Overall Financial And Estate Plan, Bruce J. Temkin
William & Mary Annual Tax Conference
No abstract provided.
Determining The Assets Necessary To Retire Including Gift And Estate Planning Applications, Bruce J. Temkin
Determining The Assets Necessary To Retire Including Gift And Estate Planning Applications, Bruce J. Temkin
William & Mary Annual Tax Conference
No abstract provided.
Creative Uses Of Split Dollar Life Insurance, John H. Milne
Creative Uses Of Split Dollar Life Insurance, John H. Milne
William & Mary Annual Tax Conference
No abstract provided.
Planning For Distributions From Qualified Retirement Plans And Iras, Louis A. Mezzullo
Planning For Distributions From Qualified Retirement Plans And Iras, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
Estate Planning Developments And Techniques, W. Birch Douglass Iii, John A. Wallace
Estate Planning Developments And Techniques, W. Birch Douglass Iii, John A. Wallace
William & Mary Annual Tax Conference
No abstract provided.
Qualified Retirement Plans: What Practitioners Need To Know, Michael L. Layman, Susan K. Stoneman
Qualified Retirement Plans: What Practitioners Need To Know, Michael L. Layman, Susan K. Stoneman
William & Mary Annual Tax Conference
No abstract provided.
Hot Topics And Practical Tips In Estate Planning, Edward Jay Beckwith
Hot Topics And Practical Tips In Estate Planning, Edward Jay Beckwith
William & Mary Annual Tax Conference
No abstract provided.
Postmortem Tax Planning: It's Truly Never Too Late To Save Taxes, John B. O'Grady
Postmortem Tax Planning: It's Truly Never Too Late To Save Taxes, John B. O'Grady
William & Mary Annual Tax Conference
No abstract provided.
Planning For Medicaid Qualification, Louis A. Mezzullo
Planning For Medicaid Qualification, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
Current Issues In Estate Planning Featuring The Replacement Of Section 2036(C), Ronald D. Aucutt
Current Issues In Estate Planning Featuring The Replacement Of Section 2036(C), Ronald D. Aucutt
William & Mary Annual Tax Conference
No abstract provided.
Estimated Taxes For Trusts And Estates, Allan G. Donn
Estimated Taxes For Trusts And Estates, Allan G. Donn
William & Mary Annual Tax Conference
No abstract provided.
Planning Techniques For The Gst Exemption In Generation-Skipping Trusts, Derek L. Smith
Planning Techniques For The Gst Exemption In Generation-Skipping Trusts, Derek L. Smith
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning With Life Insurance, William L. Haas
Tax Planning With Life Insurance, William L. Haas
William & Mary Annual Tax Conference
No abstract provided.
The Use And Abuse Of Revocable Trusts, Howard M. Zaritsky
The Use And Abuse Of Revocable Trusts, Howard M. Zaritsky
William & Mary Annual Tax Conference
No abstract provided.
Addendum Pages: Tax Planning With Life Insurance
Addendum Pages: Tax Planning With Life Insurance
William & Mary Annual Tax Conference
No abstract provided.
Estate And Gift Tax Provisions And Income Taxation Of Trusts, W. Birch Douglass Iii
Estate And Gift Tax Provisions And Income Taxation Of Trusts, W. Birch Douglass Iii
William & Mary Annual Tax Conference
No abstract provided.
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.
Post-Mortem Estate Planning, Malcolm A. Moore
Post-Mortem Estate Planning, Malcolm A. Moore
William & Mary Annual Tax Conference
No abstract provided.
Estate Planning For Spouses, W. Birch Douglass Iii
Estate Planning For Spouses, W. Birch Douglass Iii
William & Mary Annual Tax Conference
No abstract provided.
The Impact Of Section 414(M) On Retirement Plans, Harry V. Lamon
The Impact Of Section 414(M) On Retirement Plans, Harry V. Lamon
William & Mary Annual Tax Conference
No abstract provided.
Estate Taxation Of Joint Tenancy Property Acquired By Spouses With Funds Generated From The Family Business - The "Family Partnership" Exception To Section 2040, Eric D. Whitesell
Estate Taxation Of Joint Tenancy Property Acquired By Spouses With Funds Generated From The Family Business - The "Family Partnership" Exception To Section 2040, Eric D. Whitesell
William & Mary Law Review
No abstract provided.
Inter Vivos Giving In Estate Planning Under The Tax Reform Act Of 1976, John E. Donaldson
Inter Vivos Giving In Estate Planning Under The Tax Reform Act Of 1976, John E. Donaldson
William & Mary Law Review
No abstract provided.
Joint And Survivor Annuities Under Erisa -- The Gamble On Survival, John W. Lee
Joint And Survivor Annuities Under Erisa -- The Gamble On Survival, John W. Lee
Faculty Publications
No abstract provided.
Estate Of Smith - Deductibility Of Administration Expenses Under The Internal Revenue Code And Under The Teasury Regulations: Resolving The Conflict
William & Mary Law Review
No abstract provided.
Post Mortem Estate Planning, Kinsey Spotswood
Post Mortem Estate Planning, Kinsey Spotswood
William & Mary Annual Tax Conference
No abstract provided.
Use Of Powers Of Appointment In Estate Planning, John Curtis
Use Of Powers Of Appointment In Estate Planning, John Curtis
William & Mary Annual Tax Conference
No abstract provided.
The Marital Deduction, Martin L. Fried
The Marital Deduction, Martin L. Fried
William & Mary Annual Tax Conference
No abstract provided.