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Taxation-Federal Estate and Gift Commons™
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Articles 1 - 10 of 10
Full-Text Articles in Taxation-Federal Estate and Gift
A New Seminar In Taxation At The University Of Pennsylvania, Paul W. Bruton, Raymond J. Bradley
A New Seminar In Taxation At The University Of Pennsylvania, Paul W. Bruton, Raymond J. Bradley
Journal of Legal Education
No abstract provided.
Book Reviews, Henry H. Foster Jr., John Honnold, Robert Braucher, Laurence M. Jones, Robert R. Wilson, Norman D. Lattin, Paul W. Bruton
Book Reviews, Henry H. Foster Jr., John Honnold, Robert Braucher, Laurence M. Jones, Robert R. Wilson, Norman D. Lattin, Paul W. Bruton
Journal of Legal Education
No abstract provided.
What You Should Know About Estate And Gift Taxes, By J.K. Lasser, Phillip Z. Leighton
What You Should Know About Estate And Gift Taxes, By J.K. Lasser, Phillip Z. Leighton
Indiana Law Journal
No abstract provided.
Book Reviews, George H. Pickar, Edward L. Barrett Jr., Rudolph Heitz, Charles E. Corker, Warren M. Ballard, W. F. Zacharias, Stefan A. Riesenfeld, Julius Cohen, Charles A. Reynard, Robert Kingsley, Jacob D. Hyman, James Lake, Arthur W. Stokes, Francis A. Allen, Paul A. Freund, Richard W. Jennings, Joseph E. Goodbar, Kenneth Redden, James A. Rahl, Charles L. B. Lowndes
Book Reviews, George H. Pickar, Edward L. Barrett Jr., Rudolph Heitz, Charles E. Corker, Warren M. Ballard, W. F. Zacharias, Stefan A. Riesenfeld, Julius Cohen, Charles A. Reynard, Robert Kingsley, Jacob D. Hyman, James Lake, Arthur W. Stokes, Francis A. Allen, Paul A. Freund, Richard W. Jennings, Joseph E. Goodbar, Kenneth Redden, James A. Rahl, Charles L. B. Lowndes
Journal of Legal Education
No abstract provided.
Taxation-Federal Gift Tax-Transfers Made Pursuant To Postnuptial Separation Agreements, Douglas L. Mann S. Ed.
Taxation-Federal Gift Tax-Transfers Made Pursuant To Postnuptial Separation Agreements, Douglas L. Mann S. Ed.
Michigan Law Review
Taxpayer and her husband entered into a property settlement whereby she agreed to make certain payments to him in return for his promise to relinquish all marital rights in her property. The agreement was not to become operative unless a divorce decree was entered in a then pending action, but it was further provided that "the covenants in this agreement shall survive any decree of divorce which may be entered." The subsequent divorce decree approved the agreement and directed performance of its provisions. The Tax Court, which expunged the gift tax deficiency assessed by the Commissioner, was reversed by the …
Taxation-Income Tax-Taxability Of Payments Made To Widows Of Deceased Employees, Douglas L. Mann S.Ed.
Taxation-Income Tax-Taxability Of Payments Made To Widows Of Deceased Employees, Douglas L. Mann S.Ed.
Michigan Law Review
Payments were made by an employer to the widow of a deceased employee in consideration of services rendered by the employee. Held, the payments were includible in the widow's gross income for federal income tax purposes. I.T. 4027, Int. Rev. Bul., Oct. 16, 1950, 2, 505 CCH ¶6208.
The Limitation Of Taxation Of Transfers In Contemplation Of Death By The Revenue Act Of 1950, Edmund W. Pavenstedt
The Limitation Of Taxation Of Transfers In Contemplation Of Death By The Revenue Act Of 1950, Edmund W. Pavenstedt
Michigan Law Review
The Revenue Act of 1950 amended the estate tax provision dealing with transfers in contemplation of death, which has been on the books ever since the estate tax first appeared as a war emergency measure during World War I, by eliminating from this category all transfers made more than three years prior to the date of death. All transfers made within that period are deemed under the new law to have been made in contemplation of death (and hence are includible in the transferor's gross estate) unless the contrary is shown. Such a rebuttable presumption formerly was limited by the …
The Limitation Of Taxation Of Transfers In Contemplation Of Death By The Revenue Act Of 1950, Edmund W. Pavenstedt
The Limitation Of Taxation Of Transfers In Contemplation Of Death By The Revenue Act Of 1950, Edmund W. Pavenstedt
Michigan Law Review
The Revenue Act of 1950 amended the estate tax provision dealing with transfers in contemplation of death, which has been on the books ever since the estate tax first appeared as a war emergency measure during World War I, by eliminating from this category all transfers made more than three years prior to the date of death. All transfers made within that period are deemed under the new law to have been made in contemplation of death (and hence are includible in the transferor's gross estate) unless the contrary is shown. Such a rebuttable presumption formerly was limited by the …
Gifts For The Benefit Of Minors, Austin Fleming
Gifts For The Benefit Of Minors, Austin Fleming
Michigan Law Review
Primarily because of tax incentives, lifetime gifts have become increasingly popular in recent years among persons of wealth. Until the Revenue Act of 1948, such gifts were frequently made between spouses. But the tax advantages of interspousal gifts were greatly lessened by the split-income privilege and the marital deduction, and a new inducement was given to gifts to third persons by the establishment of the right to treat such gifts as being one half from each spouse. As a result, gifts to children and grandchildren have taken on new prominence.
Tax Problems Involved In Administration, Byron E. Bronston
Tax Problems Involved In Administration, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.