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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 Apr 1997

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 Dec 1996

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 Dec 1996

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 Dec 1995

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 Dec 1995

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 Dec 1995

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 Dec 1995

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 Dec 1994

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 Dec 1994

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 Dec 1993

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 Dec 1992

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 Dec 1991

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 Nov 1990

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 Dec 1987

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 Dec 1987

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 Dec 1987

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 Dec 1987

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 Dec 1987

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 Dec 1986

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 Dec 1985

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 Dec 1984

Post-Mortem Estate Planning, Malcolm A. Moore

William & Mary Annual Tax Conference

No abstract provided.


Estate Planning For Spouses, W. Birch Douglass Iii Dec 1982

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 Dec 1981

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 Oct 1979

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 Mar 1977

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 Jan 1976

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 Dec 1975

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 Dec 1974

Post Mortem Estate Planning, Kinsey Spotswood

William & Mary Annual Tax Conference

No abstract provided.


Use Of Powers Of Appointment In Estate Planning, John Curtis Dec 1974

Use Of Powers Of Appointment In Estate Planning, John Curtis

William & Mary Annual Tax Conference

No abstract provided.


The Marital Deduction, Martin L. Fried Dec 1974

The Marital Deduction, Martin L. Fried

William & Mary Annual Tax Conference

No abstract provided.