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Taxation-Federal Estate and Gift Commons™
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Articles 31 - 39 of 39
Full-Text Articles in Taxation-Federal Estate and Gift
State And Federal Taxation: Tax Problems Of Formula Type Of Marital Deduction Bequest, Byron E. Bronston
State And Federal Taxation: Tax Problems Of Formula Type Of Marital Deduction Bequest, Byron E. Bronston
Articles by Maurer Faculty
No abstract provided.
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.
Death And Taxes-Code Section 126 And The Developing Taxable Income Concept
Death And Taxes-Code Section 126 And The Developing Taxable Income Concept
Indiana Law Journal
No abstract provided.
Stock Redemptions, Merle H. Miller
Federal Estate And Gift Taxation: A Review, Paul G. Kauper
Federal Estate And Gift Taxation: A Review, Paul G. Kauper
Michigan Law Review
Today's tax-encumbered citizen is not only aware that death and taxes are certain but also realizes that they walk hand-in-hand. At the most he may experience a sense of nostalgic grief over Pliny the Younger's argument that an inheritance tax "is an 'unnatural' tax, since it augments the grief and sorrow of the bereaved." He knows that as a matter of history Pliny's argument, however touching and delicate, has not deterred ways and means committees, intent on meeting revenue needs.
Federal Taxation Of Insurance Trusts, Allan F. Smith
Federal Taxation Of Insurance Trusts, Allan F. Smith
Michigan Law Review
The life insurance trust may take many forms and serve a variety of purposes, but for present purposes it may be defined as a trust, at least part of the corpus of which is a policy of life insurance, in which the duty of the trustee is to receive the proceeds of such policy and administer such proceeds as a trust. Such a trust, like any other, may be revocable or irrevocable, and may be funded or unfunded. These various types will be considered separately only where the tax results vary with the type. The present objective is to survey …
Taxation-Tax Status Of Will Contestants-Influence Of State Law On The Interpretation Of Federal Tax Statutes
Indiana Law Journal
No abstract provided.
Book Review. Selected Studies In Federal Taxation, 2nd Ed. By Randolph E. Paul, Robert C. Brown
Book Review. Selected Studies In Federal Taxation, 2nd Ed. By Randolph E. Paul, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.