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Taxation-Federal Estate and Gift Commons™
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Articles 1 - 11 of 11
Full-Text Articles in Taxation-Federal Estate and Gift
Resolving Unfairness In A Fair Way: How The Grantor Trust Rules Should Be Reformed, Aaron T. Anderson
Resolving Unfairness In A Fair Way: How The Grantor Trust Rules Should Be Reformed, Aaron T. Anderson
ACTEC Law Journal
Affluent taxpayers often create one or more grantor trusts to achieve significant tax savings. By leveraging mismatches in the rules between the income and estate tax systems, these taxpayers avoid the compressed income tax brackets of trusts while minimizing the property that is included in their estates for estate tax purposes. Some commentators have argued that reform is needed to remove such mismatches. Yet, trusts that rely on the current grantor trust rules abound. This Note (1) provides a background and history of the rules and use of grantor trusts, (2) argues that harmonizing the estate and income tax systems …
Leaping Before We Look?: Repeal Of The State Estate Tax Credit And The Consequences For States, Americans, And The Federal Government, Susan K. Hill
Leaping Before We Look?: Repeal Of The State Estate Tax Credit And The Consequences For States, Americans, And The Federal Government, Susan K. Hill
Pepperdine Law Review
No abstract provided.
The Uncertainty Of Death And Taxes: Valuing Estate Tax Marital And Charitable Deductions After Hubert, Heather J. Kidwell
The Uncertainty Of Death And Taxes: Valuing Estate Tax Marital And Charitable Deductions After Hubert, Heather J. Kidwell
Indiana Law Journal
No abstract provided.
Marital Partnership Theory And The Elective Share: Federal Estate Tax Law Provides A Solution, Susan N. Gary
Marital Partnership Theory And The Elective Share: Federal Estate Tax Law Provides A Solution, Susan N. Gary
University of Miami Law Review
No abstract provided.
The West Virginia Limited Liability Company Act: Time For A Change, Noel P. Brock Cpa
The West Virginia Limited Liability Company Act: Time For A Change, Noel P. Brock Cpa
West Virginia Law Review
No abstract provided.
Digging Up New Revenue: Retrospective Estate Taxation And The Omnibus Budget Reconciliation Act, Michael George
Digging Up New Revenue: Retrospective Estate Taxation And The Omnibus Budget Reconciliation Act, Michael George
West Virginia Law Review
No abstract provided.
Reliance On Counsel As Reasonable Cause: To The Back Burner After Boyle, Malcolm L. Morris
Reliance On Counsel As Reasonable Cause: To The Back Burner After Boyle, Malcolm L. Morris
Villanova Law Review (1956 - )
No abstract provided.
Inheritance Tax--Is Federal Estate Tax Paid Totally Deductible, John Michael Anderson
Inheritance Tax--Is Federal Estate Tax Paid Totally Deductible, John Michael Anderson
West Virginia Law Review
No abstract provided.
Inheritance Tax--Tax On Specific Bequests--"Tax On A Tax Ad Infinitum" Held Proper, Robert Glenn Steele
Inheritance Tax--Tax On Specific Bequests--"Tax On A Tax Ad Infinitum" Held Proper, Robert Glenn Steele
West Virginia Law Review
No abstract provided.
Estate Tax--Effect Of Subsequent Events On Claims Against The Estate, Robert Glenn Lilly Jr.
Estate Tax--Effect Of Subsequent Events On Claims Against The Estate, Robert Glenn Lilly Jr.
West Virginia Law Review
No abstract provided.
Estate And Gift Tax--Gratuitous Conveyance In Fee Simple--Oral Retention Of Enjoyment By Grantor For Live, E. P. K.
West Virginia Law Review
No abstract provided.