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Taxation-Federal Estate and Gift Commons

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Articles 1 - 21 of 21

Full-Text Articles in Taxation-Federal Estate and Gift

Saving The Family Farm Through Federal Tax Policy: Easier Said Than Done Alex, Alex E. Snyder Mar 2005

Saving The Family Farm Through Federal Tax Policy: Easier Said Than Done Alex, Alex E. Snyder

Washington and Lee Law Review

No abstract provided.


Recent Developments Affecting The Income And Gift Tax Consequences Of Interest-Free Loans Sep 1983

Recent Developments Affecting The Income And Gift Tax Consequences Of Interest-Free Loans

Washington and Lee Law Review

No abstract provided.


Federal Estate Tax Planning And The Nonresident Alien: The Costly Privilege Of Dying An American, Gladys R. Navarro Oct 1980

Federal Estate Tax Planning And The Nonresident Alien: The Costly Privilege Of Dying An American, Gladys R. Navarro

University of Miami Inter-American Law Review

No abstract provided.


Discharges Of Legal Obligations, Section 2036 And Consideration In Estate And Gift Taxation, Joel E. Newman Jan 1978

Discharges Of Legal Obligations, Section 2036 And Consideration In Estate And Gift Taxation, Joel E. Newman

Washington and Lee Law Review

No abstract provided.


The Estate And Gift Tax Revisions Of The Tax Reform Act Of 1976, Howard Zaritsky Mar 1977

The Estate And Gift Tax Revisions Of The Tax Reform Act Of 1976, Howard Zaritsky

Washington and Lee Law Review

No abstract provided.


Estate Taxation Of Life Insurance Under §2042: Recent Decisions Defining Incidents Of Ownership Jun 1976

Estate Taxation Of Life Insurance Under §2042: Recent Decisions Defining Incidents Of Ownership

Washington and Lee Law Review

No abstract provided.


Irrevocable Term Life Insurance Trusts And Gifts In Contemplation Of Death Under § 2035, Edward S. Graves, Stephen M. Finley Sep 1975

Irrevocable Term Life Insurance Trusts And Gifts In Contemplation Of Death Under § 2035, Edward S. Graves, Stephen M. Finley

Washington and Lee Law Review

No abstract provided.


Survey Of 1974 Federal Estate And Gift Tax Developments Sep 1975

Survey Of 1974 Federal Estate And Gift Tax Developments

Washington and Lee Law Review

No abstract provided.


United States V. Byrum-Application Of § 2036(A) To Transfers Of Stock Into Inter Vivos Trust By The Controlling Shareholder Of A Closely Held Corporation Mar 1973

United States V. Byrum-Application Of § 2036(A) To Transfers Of Stock Into Inter Vivos Trust By The Controlling Shareholder Of A Closely Held Corporation

Washington and Lee Law Review

No abstract provided.


The Gross Estate And The Death Tax Credit Mar 1971

The Gross Estate And The Death Tax Credit

Washington and Lee Law Review

No abstract provided.


The Income Taxation Of Estate Distributions - A Need For Reform, Herman L. Trautman Apr 1969

The Income Taxation Of Estate Distributions - A Need For Reform, Herman L. Trautman

Indiana Law Journal

No abstract provided.


Income Taxation Of Estates And Trusts-Gifts Of Specific Property, William R. Pietz Apr 1968

Income Taxation Of Estates And Trusts-Gifts Of Specific Property, William R. Pietz

Indiana Law Journal

No abstract provided.


Estate Tax Application To The Gifts To Minors Act, William C. Reynolds Oct 1967

Estate Tax Application To The Gifts To Minors Act, William C. Reynolds

Indiana Law Journal

No abstract provided.


Federal Estate Tax--Inter Vivios--Transfers Under Sections 2035-38-Taxation Of Income Earned Between Transfer And Death Jul 1967

Federal Estate Tax--Inter Vivios--Transfers Under Sections 2035-38-Taxation Of Income Earned Between Transfer And Death

Indiana Law Journal

No abstract provided.


The Estate Tax Marital Deduction-Revenue Procedure 64-19 Jul 1966

The Estate Tax Marital Deduction-Revenue Procedure 64-19

Indiana Law Journal

No abstract provided.


Corporate Buy-Sell Agreements: Tax Problems In Drafting, Richard Lloyd Strecker Mar 1958

Corporate Buy-Sell Agreements: Tax Problems In Drafting, Richard Lloyd Strecker

Washington and Lee Law Review

No abstract provided.


Trusts For Minors, Mortimer Caplin Sep 1956

Trusts For Minors, Mortimer Caplin

Washington and Lee Law Review

No abstract provided.


Proposal For Apportionment Of The Federal Estate Tax Jan 1955

Proposal For Apportionment Of The Federal Estate Tax

Indiana Law Journal

No abstract provided.


Transfers Intended To Take Effect At Or After Death Jun 1949

Transfers Intended To Take Effect At Or After Death

Indiana Law Journal

Recent Cases: Taxation


Gift Taxability Of Divorce Settlements Apr 1949

Gift Taxability Of Divorce Settlements

Indiana Law Journal

No abstract provided.


Taxation-Estate Tax-Gift In Contemplation Of Death Feb 1939

Taxation-Estate Tax-Gift In Contemplation Of Death

Indiana Law Journal

No abstract provided.