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Articles 1111 - 1140 of 1409
Full-Text Articles in Taxation-Federal Estate and Gift
Iv. Powers Of Appointment Under § 2041
Iv. Powers Of Appointment Under § 2041
Washington and Lee Law Review
No abstract provided.
V. Life Insurance Proceeds Under § 2042
V. Life Insurance Proceeds Under § 2042
Washington and Lee Law Review
No abstract provided.
Drafting For The Optimum Marital Deduction, J. Rodney Johnson
Drafting For The Optimum Marital Deduction, J. Rodney Johnson
Law Faculty Publications
While the marital deduction provided for by federal estate tax law may not necessarily be the controlling factor in planning the will of a married person, it is certainly one of the most important factors because of the sheer magnitude of this deduction up to 50% of the adjusted gross estate. A direct consequence of this importance is reflected in the fact that the marital deduction has become the most written-about topic in the estate planning area. Most of what has been written about this subject can be divided into the two following categories: ( 1 ) an explanation of …
Recent Cases, Linda A. Bunsey, David M. Thompson, Charles K. Campbell, Jr., Keith B. Simmons, Thomas C. Hundley
Recent Cases, Linda A. Bunsey, David M. Thompson, Charles K. Campbell, Jr., Keith B. Simmons, Thomas C. Hundley
Vanderbilt Law Review
If the instant case, rather than Northway, is to become the accepted rule in the area of discounting, consumers and state lenders will be protected while the national bank-lenders will be burdened only slightly, if at all. National banks located in states that permit state lenders to discount loans at the maximum rate, with-out regard to the actual yield, will not be affected. National banks located in states that permit state lenders to discount only to the extent that the actual yield is within the statutory maximum will need to change their practices merely by charging the statutory rate only …
Recent Developments In Gift And Estate Taxation, Douglas A. Kahn
Recent Developments In Gift And Estate Taxation, Douglas A. Kahn
Other Publications
A summarization of recent tax cases.
Transactions Subject To Gift Tax, Douglas A. Kahn, Earl M. Colson
Transactions Subject To Gift Tax, Douglas A. Kahn, Earl M. Colson
Articles
The gift tax is imposed on the "transfer of property by gift." The term gift is not expressly defined either in the Code or in the Treasury Regulations. However, section 2512(b), dealing with the valuation of gifts, states that "where property is transferred for less than an adequate and full consideration in money or money's worth," the difference between the value of the property transferred and the consideration received constitutes a gift. Thus, for gift tax purposes, the determination of whether a gift was made does not turn so much on the intent of the transferor as it does on …
Post Mortem Estate Planning, Kinsey Spotswood
Post Mortem Estate Planning, Kinsey Spotswood
William & Mary Annual Tax Conference
No abstract provided.
Use Of Powers Of Appointment In Estate Planning, John Curtis
Use Of Powers Of Appointment In Estate Planning, John Curtis
William & Mary Annual Tax Conference
No abstract provided.
The Marital Deduction, Martin L. Fried
The Marital Deduction, Martin L. Fried
William & Mary Annual Tax Conference
No abstract provided.
The Use Of Shareholders Agreements In Estate Planning, Robert A. Schnur
The Use Of Shareholders Agreements In Estate Planning, Robert A. Schnur
William & Mary Annual Tax Conference
No abstract provided.
The Tax Recommendations Of The Commission On The Bankruptcy Laws--Income Tax Liabilities Of The Estate And The Debtor, William T. Plumb Jr.
The Tax Recommendations Of The Commission On The Bankruptcy Laws--Income Tax Liabilities Of The Estate And The Debtor, William T. Plumb Jr.
Michigan Law Review
The Commission on the Bankruptcy Laws of the United States (Commission), pursuant to congressional mandate, has reported its recommendations for the first comprehensive revision of the bankruptcy laws since the Chandler Act of 1938. This Article deals with the proposals concerning the obligation of the trustee in bankruptcy to file returns of income and to pay federal and state taxes on the income, and concerning the calculation of the taxable incomes of the bankrupt estate and the debtor (including their rights to utilize each other's carryovers), as well as with certain problems in those areas in which the Commission has …
Implications Of Minority Interest And Stock Restrictions In Valuing Closely-Held Shares, Alan L. Feld
Implications Of Minority Interest And Stock Restrictions In Valuing Closely-Held Shares, Alan L. Feld
Faculty Scholarship
The federal estate and gift taxes levy on the gratuitous transfer of wealth by both testamentary and lifetime disposition. The amount of the tax depends on the value placed on the property transferred by the decedent or donor. When the property transferred consists of shares of stock in a closely held corporation, there often exists no ready market to help in valuation. As a result, the value of the shares used to compute the federal estate or gift tax must be determined first by appraising the value of the enterprise, and then by allocating some portion of that value to …
Stock Options And The Tax Reform Act Of 1969: The Question Of Continued Utility, John W. Bonds, Jr.
Stock Options And The Tax Reform Act Of 1969: The Question Of Continued Utility, John W. Bonds, Jr.
Vanderbilt Law Review
This Note attempts its own exploration of the compensatory utility of stock options, beginning with brief sketches of the early tax law relating to options; the developing legislative, regulatory,and judicial refinements; and, the state of the law immediately prior to the Tax Reform Act. The basic operating provisions of the new Act and the proposed regulations are then examined as they relate to both statutory and nonstatutory stock options. After out-lining the goals that employers and employees seek by using stock options, the Note's conclusion attempts to analyze the degree to which those goals may still be attained in light …
Limitation On Artificial Accounting Losses (Lal): Another Assault On The Tax Shelter., Jeffrey Clarke Anderson
Limitation On Artificial Accounting Losses (Lal): Another Assault On The Tax Shelter., Jeffrey Clarke Anderson
St. Mary's Law Journal
Abstract Forthcoming.
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 Application Of Section 2036 To Inter Vivos Transfers Of Stock In Closely-Held Corporations, George A. Neidich
The Application Of Section 2036 To Inter Vivos Transfers Of Stock In Closely-Held Corporations, George A. Neidich
Buffalo Law Review
No abstract provided.
Federal Estate Taxation - Inter Vivos Gift Between Co-Owners Of United States Savings Bonds Requires Surrender And Reissue
University of Richmond Law Review
At the present time there are approximately 500 million Series E United States Savings Bonds outstanding about 75% of which are registered in the names of co-owners. Until recently there had been no consensus in the federal courts as to whether a registered co-owner of such a bond could remove it from his gross estate by making an inter vivos gift to the other co-owner without having the bond reissued according to Treasury Regulation procedures. This conflict in case law and its attendant confusion has had the effect of preventing uniform application of federal estate tax law concerning savings bonds. …
United States V. Byrum - The Management Power Question In Estate Taxation
United States V. Byrum - The Management Power Question In Estate Taxation
William & Mary Law Review
No abstract provided.
Charitable Remainder Trusts--A Need For Further Reform?, R. Frank Murphy, Ii
Charitable Remainder Trusts--A Need For Further Reform?, R. Frank Murphy, Ii
Vanderbilt Law Review
The proposals offered in this Note are meant to suggest that are turn to some form of the flexible, well understood charitable remainder trust of pre-1969 days would prove most satisfactory to the needs of donors, charities, and attorneys. With modifications similar to those recommended above, the familiar concept of traditional income and remainder interests could be reinstated, with its weaknesses eliminated. If reversion to an improved form of the old law is deemed unacceptable,it nevertheless appears that a revision of the tripartite structure of the 1969 Act is mandatory. The complexity and lack of flexibility inherent in the new …
Book Reviews Of Federal Income Taxation Of Business Enterprises And Federal Income Taxation, William St. John Mckee, Thomas B. White
Book Reviews Of Federal Income Taxation Of Business Enterprises And Federal Income Taxation, William St. John Mckee, Thomas B. White
Journal of Legal Education
No abstract provided.
An Update On Federal Estate And Gift Taxation: Recent Decisions And Revenue Rulings, Verner F. Chaffin
An Update On Federal Estate And Gift Taxation: Recent Decisions And Revenue Rulings, Verner F. Chaffin
Scholarly Works
"Tax law is constantly evolving, never static, and always in the process of becoming something other than it was." In the following survey, Professor Chaffin brings us abreast of the latest changes in the field of estate and gift tax and gives us insight into the future direction of the law in this area.
Kahn, Colson, & Craven: Federal Taxation Of Estates, Gifts, And Trusts, Richard D. Hobbet
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
Recent Tax Legislation—The Excise, Estate And Gift Tax Adjustment Act Of 1970, John R. Price
Recent Tax Legislation—The Excise, Estate And Gift Tax Adjustment Act Of 1970, John R. Price
Washington Law Review
The Excise, Estate and Gift Tax Adjustment Act of 1970 will result in a temporary increase in the revenue derived from estate and gift taxes, a potentially longer-term increase in excise tax revenues and a permanent decrease in the revenue generated by the minimum tax on items of tax preference income and by the aircraft use tax. More important, it will have an enduring effect on estate, gift and income tax planning and procedures. The origins and principal provisions of the Act will be discussed in the first few pages of this article, after which the provisions relating to the …
Corporate Taxation In 1971; Something New, Something Old., Malcolm L. Shaw
Corporate Taxation In 1971; Something New, Something Old., Malcolm L. Shaw
St. Mary's Law Journal
Abstract Forthcoming.
Estate And Gift Tax Reform: Inter Vivos Transfers With A Testamentary Flavor, Don W. Llewellyn
Estate And Gift Tax Reform: Inter Vivos Transfers With A Testamentary Flavor, Don W. Llewellyn
William & Mary Law Review
No abstract provided.