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Taxation-Federal Estate and Gift Commons™
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Articles 1 - 30 of 51
Full-Text Articles in Taxation-Federal Estate and Gift
In States We "Trust": Self-Settled Trusts, Public Policy, And Interstate Federalism, Brendan Duffy
In States We "Trust": Self-Settled Trusts, Public Policy, And Interstate Federalism, Brendan Duffy
Northwestern University Law Review
Over the last twenty years, domestic asset protection trusts have risen in popularity as a means of estate planning and asset protection. A domestic asset protection trust is an irrevocable trust formed under state law which enables an independent trustee to allocate money to a class of
persons, which includes the settlor.
Since Alaska first enacted domestic asset protection legislation in 1997, fifteen states have followed its lead. The case law over the last twenty years addressing these trust mechanisms has, however, been surprisingly sparse. A Washington bankruptcy court decision, In re Huber, altered this drought, but caused more confusion …
Saving The Farm Or Giving Away The Farm: A Critical Analysis Of The Capital Gains Tax Preferences, Phyllis C. Taite
Saving The Farm Or Giving Away The Farm: A Critical Analysis Of The Capital Gains Tax Preferences, Phyllis C. Taite
San Diego Law Review
This Article addresses some of the inequities and offers a multi-faceted proposal to raise revenue and incentivize preferences for a more balanced approached to tax policy. First, I advance a proposal that offers solutions to shift certain aspects of the capital gains tax preferences toward the middle and lower class. To balance the costs, I then propose an option to phase out or eliminate other preferences that primarily benefit the wealthiest taxpayers. This balanced approach will allow the government to raise revenue and change the capital gains tax preferences from a rewards to an incentive-based system. Part II of this …
Aligning The Stars- Estate Planning For Entrepreneurs In Interesting Times, Stefan F. Tucker, Tammara Langlieb
Aligning The Stars- Estate Planning For Entrepreneurs In Interesting Times, Stefan F. Tucker, Tammara Langlieb
William & Mary Annual Tax Conference
No abstract provided.
2016 Trying Times: Important Lessons To Be Learned From Recent Federal Tax Cases, Nancy Mclaughlin
2016 Trying Times: Important Lessons To Be Learned From Recent Federal Tax Cases, Nancy Mclaughlin
Utah Law Faculty Scholarship
Since 2005, the courts have collectively issued more than 80 opinions involving challenges to deductions claimed under IRC § 170(h) with regard to conservation and facade easement donations. This outline provides a brief history of developments in the deduction context, discusses the practical implications of the recent court decisions, and offers advice on how to file a tax return package to minimize the risk of audit. It also briefly notes various other important issues, such as the IRS's focus on valuation and syndicated deals, quid pro quo, and reserved development rights.
Summaries For The Fourth Annual Irs/Sjsu Small Business Tax Institute, Padmini Yalamarthi, Fan Wang, Jie Shen, Xuan Hong, Marla Hampton Cpa, Mba, Aaron Grey
Summaries For The Fourth Annual Irs/Sjsu Small Business Tax Institute, Padmini Yalamarthi, Fan Wang, Jie Shen, Xuan Hong, Marla Hampton Cpa, Mba, Aaron Grey
The Contemporary Tax Journal
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.)
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016
The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016
The Contemporary Tax Journal
No abstract provided.
In Defense Of Friedman: A Reply To Professor Guzman, Jeffrey A. Cooper
In Defense Of Friedman: A Reply To Professor Guzman, Jeffrey A. Cooper
ACTEC Law Journal
No abstract provided.
A Nominal Credit: Why Donor Recognition Should Not Limit The Deductibility Of Section 170 Charitable Contributions, Benjamin J. Imdieke
A Nominal Credit: Why Donor Recognition Should Not Limit The Deductibility Of Section 170 Charitable Contributions, Benjamin J. Imdieke
ACTEC Law Journal
In figuring their federal income tax liability, individuals are generally entitled to deduct from gross income the amount of their charitable contributions. Charities often recognize such donors for their gifts by associating donor names with the projects such donors make possible. In 2015, Lincoln Center made headlines when it recognized David Geffen's $100 million gift by placing his name on what the Center had previously named Avery Fisher Hall. The story renewed a debate over whether donor recognition should affect the amount of such donor's charitable deduction and, is so, how. This article argues that donor recognition should not affect …
Dependent Disclaimers, Katheleen R. Guzman
Commentary On Dependent Disclaimers By Katheleen R. Guzman, Bich-Nga H. Nguyen
Commentary On Dependent Disclaimers By Katheleen R. Guzman, Bich-Nga H. Nguyen
ACTEC Law Journal
No abstract provided.
Defending Dependent Disclaimers, Katheleen R. Guzman
Defending Dependent Disclaimers, Katheleen R. Guzman
ACTEC Law Journal
No abstract provided.
Dependent Disclaimers - Who Wields The Power?, Christina Ciaramella D'Elia Esq.
Dependent Disclaimers - Who Wields The Power?, Christina Ciaramella D'Elia Esq.
ACTEC Law Journal
No abstract provided.
Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark
Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark
Georgia Journal of International & Comparative Law
No abstract provided.
The Concept Of Church In The 1954 Internal Revenue Code, Joseph D. Garland, William F. Cahill
The Concept Of Church In The 1954 Internal Revenue Code, Joseph D. Garland, William F. Cahill
The Catholic Lawyer
No abstract provided.
Helvering V. Safe Deposit & Trust Co.: Underestimating The Power Of A Power Of Appointment, Samuel A. Donaldson
Helvering V. Safe Deposit & Trust Co.: Underestimating The Power Of A Power Of Appointment, Samuel A. Donaldson
ACTEC Law Journal
No abstract provided.
Commissioner V. Estate Of Bosch: 50 Years Of Relevance, Jonathan G. Blattmachr, Madeline J. Rivlin
Commissioner V. Estate Of Bosch: 50 Years Of Relevance, Jonathan G. Blattmachr, Madeline J. Rivlin
ACTEC Law Journal
No abstract provided.
Merrill V. Fahs: Release Of Marital Rights Is Insufficient Consideration For Transfer Tax Purposes, Kevin E. Packman
Merrill V. Fahs: Release Of Marital Rights Is Insufficient Consideration For Transfer Tax Purposes, Kevin E. Packman
ACTEC Law Journal
No abstract provided.
United States V. Byrum: Too Good To Be True?, Ronni G. Davidowitz, Jonathan C. Byer
United States V. Byrum: Too Good To Be True?, Ronni G. Davidowitz, Jonathan C. Byer
ACTEC Law Journal
No abstract provided.
United States V. Windsor: The Marital Deduction That Changed Marriage, Lee-Ford Tritt
United States V. Windsor: The Marital Deduction That Changed Marriage, Lee-Ford Tritt
ACTEC Law Journal
No abstract provided.
The U.S. Supreme Court And The Law Of Trusts And Estates: A Law Reformer's Perspective, Thomas P. Gallanis
The U.S. Supreme Court And The Law Of Trusts And Estates: A Law Reformer's Perspective, Thomas P. Gallanis
ACTEC Law Journal
No abstract provided.
Helvering V. Horst: Gifts Of Income From Property, Jerome M. Hesch, David J. Herzig
Helvering V. Horst: Gifts Of Income From Property, Jerome M. Hesch, David J. Herzig
ACTEC Law Journal
No abstract provided.
Smith V. Shaughnessy: Slippery Remainder Interests And The Intersection Of Gift And Estate Taxes, Ann-Marie Rhodes, Erica E. Lord
Smith V. Shaughnessy: Slippery Remainder Interests And The Intersection Of Gift And Estate Taxes, Ann-Marie Rhodes, Erica E. Lord
ACTEC Law Journal
No abstract provided.
Commissioner V. Estate Of Noel: The Double Life Of Life Insurance, John Mcgown Jr., Jason Melville
Commissioner V. Estate Of Noel: The Double Life Of Life Insurance, John Mcgown Jr., Jason Melville
ACTEC Law Journal
No abstract provided.
United States V. Estate Of Grace: Seeking A More Objective Test For The Application Of The Reciprocal Trust Doctrine, Dennis I. Belcher, Kristen Frances Hager
United States V. Estate Of Grace: Seeking A More Objective Test For The Application Of The Reciprocal Trust Doctrine, Dennis I. Belcher, Kristen Frances Hager
ACTEC Law Journal
No abstract provided.
Commissioner V. Estate Of Hubert: How The I.R.S. Stole Hubert's Blessing, Kristen E. Caverly
Commissioner V. Estate Of Hubert: How The I.R.S. Stole Hubert's Blessing, Kristen E. Caverly
ACTEC Law Journal
No abstract provided.
The Four Horsemen And Estate Taxation, Jasper L. Cummings Jr.
The Four Horsemen And Estate Taxation, Jasper L. Cummings Jr.
ACTEC Law Journal
No abstract provided.
Helvering V. Clifford: The Supreme Court Spoils The Broth, Mark L. Ascher
Helvering V. Clifford: The Supreme Court Spoils The Broth, Mark L. Ascher
ACTEC Law Journal
No abstract provided.