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Taxation-Federal Estate and Gift Commons™
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Articles 1 - 12 of 12
Full-Text Articles in Taxation-Federal Estate and Gift
Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva
Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva
Articles & Chapters
No abstract provided.
Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva
Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva
Articles & Chapters
No abstract provided.
Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva
Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva
Articles & Chapters
No abstract provided.
Keeping Current - Probate [Notes], Claire Hargrove, Paula Moore, William P. Lapiana, Jake W. Villanueva
Keeping Current - Probate [Notes], Claire Hargrove, Paula Moore, William P. Lapiana, Jake W. Villanueva
Articles & Chapters
No abstract provided.
Keeping Current - Probate [Notes], Claire Hargrove, Paula Moore, William P. Lapiana, Jake W. Villanueva
Keeping Current - Probate [Notes], Claire Hargrove, Paula Moore, William P. Lapiana, Jake W. Villanueva
Articles & Chapters
No abstract provided.
Irwin V. Gavit: Income Is (Sometimes) In The Eye Of The Beholder, William P. Lapiana
Irwin V. Gavit: Income Is (Sometimes) In The Eye Of The Beholder, William P. Lapiana
Articles & Chapters
No abstract provided.
The Geography Of Marriage, William P. Lapiana
The Geography Of Marriage, William P. Lapiana
Articles & Chapters
No abstract provided.
Credit Shelter Trusts And Probability: Does One Exclude The Other, Marc S. Bekerman
Credit Shelter Trusts And Probability: Does One Exclude The Other, Marc S. Bekerman
Articles & Chapters
In the September/ October 2009 issue of Probate & Property, the author published an article titled What Portability Means to Trust and Estate Professionals, contemplating the possibility that the estate of a surviving spouse might be permitted to use the unused estate tax applicable exemption amount from the estate of his or her predeceased spouse. This concept has been referred to as portability of the applicable exemption amount, and the article identified several issues that might arise should portability be permitted. This article is a follow-up to that prior article because portability has indeed been enacted as part of the …
When The Endowment Tanks, Jeffrey J. Haas
Modern Coverture: Old Wine In Old Bottles, William P. Lapiana
Modern Coverture: Old Wine In Old Bottles, William P. Lapiana
Articles & Chapters
No abstract provided.
Pandora’S Box: Managerial Discretion And The Problem Of Corporate Philanthropy, Faith Stevelman
Pandora’S Box: Managerial Discretion And The Problem Of Corporate Philanthropy, Faith Stevelman
Articles & Chapters
Corporate giving to 501(c)(3) nonprofits (“charities”) is a more curious, varied and interesting phenomenon than commentators have recognized. Such “gifts” can be grouped generally into four categories. First, Giving to executives’ preferred charities represents an alternative form of compensation. Second, corporate philanthropy is often tied to the company’s commercial advertising, as a method of promoting consumer goodwill and sales. Thirdly, some corporate gifts may be motivated by their leaders’ desire to “give back” to the community, as an expression of corporate social responsibility. Finally, corporations may use contributions to politically enabled nonprofits, including think tanks and market-oriented/ “public interest” litigation …
The Innocent Spouse Rules, Richard C.E. Beck
The Innocent Spouse Rules, Richard C.E. Beck
Articles & Chapters
No abstract provided.