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Taxation-Federal Estate and Gift Commons™
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Articles 31 - 35 of 35
Full-Text Articles in Taxation-Federal Estate and Gift
The Upoaa & Vaupoaa: My Response, F. Philip Manns Jr.
The Upoaa & Vaupoaa: My Response, F. Philip Manns Jr.
ACTEC Law Journal
No abstract provided.
Over My Dead Body: Preventing And Resolving Disputes Regarding The Disposition Of The Dead, Shawn Irwin Walker
Over My Dead Body: Preventing And Resolving Disputes Regarding The Disposition Of The Dead, Shawn Irwin Walker
ACTEC Law Journal
The death of a loved one can be one of the most difficult times of a person's life. This difficulty is multiplied when disputes arise regarding the final disposition of the loved one's bodily remains. There are unique issues that exist in disputes when human remains are involved that do not necessarily exist in other disputes that occur after death. Resolving these disputes involves looking to varying state laws that often use a status-based scheme that prioritizes who controls the remains. When a dispute exists regarding the disposition of remains there are a number of vehicles and avenues parties could …
Determining An Asset's Tax Basis In The Absence Of A Meaningful Transfer Tax Regime, Jay A. Soled, Richard L. Schmalbeck
Determining An Asset's Tax Basis In The Absence Of A Meaningful Transfer Tax Regime, Jay A. Soled, Richard L. Schmalbeck
Faculty Scholarship
Until recently, in those circumstances where there was a valuation range with respect to a particular asset, executors faced a choice: among estates subject to the estate tax, declaring a high value would increase the estate tax liability; however, due to the Internal Revenue Code's "basis equal to fair market value" rule applicable at death, declaring a low value would expose heirs to a greater capital gains tax on subsequent asset disposition. Because the estate tax rates were higher and that tax was immediate (as opposed to deferred until a later sale by the heir), executors typically minimized asset values, …
Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And “Ability To Pay”, James M. Puckett
Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And “Ability To Pay”, James M. Puckett
Oklahoma Law Review
No abstract provided.
Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And "Ability To Pay", James M. Puckett
Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And "Ability To Pay", James M. Puckett
Faculty Scholarship
The federal income tax can and should do more to address wealth disparities and income inequality. The income tax does not directly count wealth, and the realization rule and basis "step-up" at death exclude substantial amounts of income for the wealthy. The Constitution limits Congress's ability to tax wealth. Despite these serious challenges, this Article considers how to potentially bridge the gap between wealth and the income tax. For example, asset-based phase-outs in the income tax should pass muster without apportionment, although their bite would necessarily be limited. The Article posits that the public would be more receptive to phase-outs …