Taxation-Federal Estate and Gift Commons^™

The Funding Of Children's Educational Costs, Douglas A. Kahn

William & Mary Annual Tax Conference

No abstract provided.

The Funding Of Children's Educational Costs, Douglas A. Kahn

Articles

A plan for reduction of educational costs should take federal transfer taxes into account. The method chosen for reducing income tax liability usually will involve making gifts. To the extent that it is convenient to do so, the transfer tax consequences of making such gifts should be minimized. This article will examine the estate and gift tax consequences of the income tax reduction arrangements described herein and will consider means of structuring the transactions so as to minimize those consequences.

Equitable Adjustments: A Survey And Analysis Of Precedents And Practice, Michael D. Carrico, John T. Bondurant

Articles by Maurer Faculty

No abstract provided.

Federal Gift And Estate Tax - Interest-Fre Loans - Intrafamily Interest-Free Loans Are Not Taxable Transfers For Purposes Of I.R.C., Lee H. Stein

Villanova Law Review (1956 - )

No abstract provided.

Taxation Of Distributions From Accumulation Trusts: The Impact Of The Tax Reform Act Of 1976, David T. Link, Michael J. Wahoske

Journal Articles

The complex rules governing the taxation of income from trusts and estates have at times been described as incomprehensible. Perhaps the most confusing of these are the accumulation distribution throwback rules. In an effort to alleviate some of this confusion, Congress included accumulation trusts within the purview of the Tax Reform Act of 1976. Though Congress claimed that the rules are now "considerably simplified," it is not without some effort that one is able to translate the statutory language into a form useful to the practitioner.

Given the complexity of the rules, it is necessary to begin with a caveat. …

Kahn, Colson, & Craven: Federal Taxation Of Estates, Gifts, And Trusts, Richard D. Hobbet

Michigan Law Review

A Review of Federal Taxation of Estates, Gifts, and Trusts by Douglas A. Kahn, Earl M. Colson, and George Craven

Tax Problems Of Revocable Trusts, Byron E. Bronston

Articles by Maurer Faculty

No abstract provided.

The Taxation Of Trust Property, Robert C. Brown

Kentucky Law Journal

No abstract provided.

Book Review. State Inheritance Taxation And Taxability Of Trusts By Royce A. Kidder, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.

Trusts--Use Of The Trust Device To Escape Federal Estate Taxes, Donald M. Hutton

West Virginia Law Review

No abstract provided.