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Taxation-Federal Estate and Gift Commons™
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Articles 91 - 99 of 99
Full-Text Articles in Taxation-Federal Estate and Gift
Tax Problems In Probating Estates, Byron E. Bronston
Tax Problems In Probating Estates, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
State And Federal Taxation: Gifts To Or For Minors, Byron E. Bronston
State And Federal Taxation: Gifts To Or For Minors, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
Florida Affords The Ohio Resident Relief From The Problem Of Multiple Inheritance Taxation, George Rubin
Florida Affords The Ohio Resident Relief From The Problem Of Multiple Inheritance Taxation, George Rubin
Cleveland State Law Review
The transfer or succession of real property and tangible personal property is taxable by the state where it is located irrespective of the domicile of the decedent, and the transfer or succession of intangible personal property maybe taxed by the state where the decedent was domiciled at the time of his death. It becomes clear then that the state must establish the domicile of the decedent at the time of his death in order to impose an inheritance tax on the transmission or right of transmission of the intangible personal property. The problem arises in those cases where a decedent …
Tax Problems Involved In Administration, Byron E. Bronston
Tax Problems Involved In Administration, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
Tax Problems Of Revocable Trusts, Byron E. Bronston
Tax Problems Of Revocable Trusts, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
Options And Valuation Of Property For Federal Tax Purposes, William J. Bowe
Options And Valuation Of Property For Federal Tax Purposes, William J. Bowe
Vanderbilt Law Review
In Estate of John Q. Strange, there was an agreement between two brothers, engaged in business in a close corporation, which provided that upon the death of either, the survivor might acquire the stock of the other upon payment of $10,000 to his estate. Payment was so made following the decedent's death. The fair market value of the stock on the date of death was stipulated to be $238,126.54. The Board of Tax Appeals held that the option price of $10,000 was the proper amount to be included in the decedent's gross estate as the value of his stock.
In …
Apportionment Of The Federal Estate Tax - With Particular Reference To The Estate Of A Maryland Decedent, George Gump
Apportionment Of The Federal Estate Tax - With Particular Reference To The Estate Of A Maryland Decedent, George Gump
Maryland Law Review
No abstract provided.
The Taxation Of Trust Property, Robert C. Brown
The Taxation Of Trust Property, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Book Review. State Inheritance Taxation And Taxability Of Trusts By Royce A. Kidder, Robert C. Brown
Book Review. State Inheritance Taxation And Taxability Of Trusts By Royce A. Kidder, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.