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Articles 1141 - 1170 of 1409
Full-Text Articles in Taxation-Federal Estate and Gift
Estate Taxation Of Life Insurance Policies Held By The Insured As Trustee - Estate Of Skifter V. Commissioner
Maryland Law Review
No abstract provided.
Taxation—Treasury Regulation Valuing Mutual Fund Shares For Estate Tax Purposes At The Replacement Cost Held Invalid, James E. Brown
Taxation—Treasury Regulation Valuing Mutual Fund Shares For Estate Tax Purposes At The Replacement Cost Held Invalid, James E. Brown
Buffalo Law Review
Cartwright v. United States, 323 F. Supp. 769 (W.D.N.Y. 1971).
The Gross Estate And The Death Tax Credit
The Gross Estate And The Death Tax Credit
Washington and Lee Law Review
No abstract provided.
Review Of Federal Income Taxation Of Estates And Beneficiaries, Ronald H. Jensen
Review Of Federal Income Taxation Of Estates And Beneficiaries, Ronald H. Jensen
Elisabeth Haub School of Law Faculty Publications
No abstract provided.
Federal Income Taxation Of Estates And Beneficiaries. By M. Carr Ferguson, James L. Freeland, And Richard B. Stephens, Ronald H. Jensen
Federal Income Taxation Of Estates And Beneficiaries. By M. Carr Ferguson, James L. Freeland, And Richard B. Stephens, Ronald H. Jensen
Buffalo Law Review
No abstract provided.
A Guide To The Estate And Gift Tax Amendments Of 1970, Douglas A. Kahn
A Guide To The Estate And Gift Tax Amendments Of 1970, Douglas A. Kahn
Articles
The Excise, Estate, and Gift Tax Adjustment Act of 1970 [Pub. L. No. 91-614 (Dec. 31, 1970) made a number of amendments to the federal estate and gift tax laws. The estate tax laws were amended to shorten the period of time for filing estate tax returns and for the alternate valuation date and for several related items. In addition, for income tax purposes, the holding period of property that was included in a decedent's gross estate and that was acquired from the decedent was altered; and fiduciaries were granted additional means of obtaining a discharge of their personal liability …
Restructuring Federal Estate And Gift Taxes: Impact Of Proposed Reforms On Estate Planning, Verner F. Chaffin
Restructuring Federal Estate And Gift Taxes: Impact Of Proposed Reforms On Estate Planning, Verner F. Chaffin
Michigan Law Review
It is undeniable that estate and gift taxes, in contrast to income taxes, have not received the legislative attention that they deserve. Congress has largely ignored these important segments of our tax structure for many years, and during that time a host of defects and inequities have become apparent. This congressional indifference in the estate and gift tax field can be attributed to the fact that these taxes, unlike the income tax, affect relatively few people, and that they produce less than two per cent of our total tax revenue. It is understandable, therefore, that while the major thrust of …
Transfer Of Decedent's Basis At Death: The Allocated Carryover Approach, Rodney J. Waldbaum
Transfer Of Decedent's Basis At Death: The Allocated Carryover Approach, Rodney J. Waldbaum
Washington Law Review
Congressional dissatisfaction with the effects of IRC 1014(a) which, although death is not treated as a taxable event for income tax purposes, grants a stepped-up basis in inherited property resulting in gains tax forgiveness on appreciated property held at death, has prompted suggested legislation aimed at the at-death taxation as capital gains of all appreciation on property held at death. This comment urges, instead, that the decedent's tax basis in non-cash assets should be carried over to his successors and allocated on the basis of the market value of the transferred assets. The required legislation and mechanics for implementation of …
Income Taxation Of Estates: An Outline, Lawrence J. Lee
Income Taxation Of Estates: An Outline, Lawrence J. Lee
William & Mary Law Review
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.
Recent Legislation
University of Richmond Law Review
This is a list of the recent legislation from 1970.
Transactions Subject To The Federal Gift Tax, Douglas A. Kahn
Transactions Subject To The Federal Gift Tax, Douglas A. Kahn
Articles
The federal gift tax was first enacted in 1924, approximately eight years after the adoption of the estate tax. As originally enacted, the tax was largely ineffective because it was computed on an annual basis without regard to gifts made in prior years.
Mandatory Buy-Out Agreements For Stock Of Closely Held Corporations, Douglas A. Kahn
Mandatory Buy-Out Agreements For Stock Of Closely Held Corporations, Douglas A. Kahn
Articles
A buy-out of a shareholder's stock is a sale of his stock holdings in a specific corporation pursuatnt to a pre-existing contract. In recent years such arrangements have, deservedly, become an increasingly popular planning device for shareholders in closely held corporations; they make it possible to limit the class of potential shareholders, provide liquidity for the estate of a deceased shareholder, and establish a value for stock which has no active market. There are two popular categories of buy-out plans. If the prospective purchaser of a decedent's shares is the corporation that issued them, the plan is called an "entity …
Gift Taxes--Valuation Of Right To Income Under §2503 (B), Joseph R. Goodwin, Erwin Conrad
Gift Taxes--Valuation Of Right To Income Under §2503 (B), Joseph R. Goodwin, Erwin Conrad
West Virginia Law Review
No abstract provided.
The Income Taxation Of Estate Distributions - A Need For Reform, Herman L. Trautman
The Income Taxation Of Estate Distributions - A Need For Reform, Herman L. Trautman
Indiana Law Journal
No abstract provided.
Estate Tax--Payment Of Premiums On A Transferred Life Insurance Policy In Contemplation Of Death, E. Lee Schlaegel Jr.
Estate Tax--Payment Of Premiums On A Transferred Life Insurance Policy In Contemplation Of Death, E. Lee Schlaegel Jr.
West Virginia Law Review
No abstract provided.
Gift Tax--Gift To Minor Qualifying Fo Section 2503 Exclusion, Larry Losch
Gift Tax--Gift To Minor Qualifying Fo Section 2503 Exclusion, Larry Losch
West Virginia Law Review
No abstract provided.
Estate Tax--Life Insurance--Section 2035 As A Basis For Including Life Insurance Proceeds In The Gross Estate Of An Insured Who Paid Premiums On A Policy Owned By Another Person, Michigan Law Review
Estate Tax--Life Insurance--Section 2035 As A Basis For Including Life Insurance Proceeds In The Gross Estate Of An Insured Who Paid Premiums On A Policy Owned By Another Person, Michigan Law Review
Michigan Law Review
If a decedent possessed any of the incidents of ownership of a life insurance policy, or if the policy proceeds were payable to his executor, the entire amount of the insurance proceeds is included in his estate for estate tax purposes under section 2042 of the Internal Revenue Code of 1954 (Code). However, if the decedent had transferred ownership of the policy to another person in a transaction that both met the requirements of section 2042 and was not regarded as "in contemplation of death," but continued to pay the insurance premiums until his death, it is unclear whether any …
Income Taxation Of Estates And Trusts-Gifts Of Specific Property, William R. Pietz
Income Taxation Of Estates And Trusts-Gifts Of Specific Property, William R. Pietz
Indiana Law Journal
No abstract provided.
Taxation Of The Trust Annuity: The Unitrust Under The Constitution And The Internal Revenue Code, Louis A. Del Cotto, Kenneth F. Joyce
Taxation Of The Trust Annuity: The Unitrust Under The Constitution And The Internal Revenue Code, Louis A. Del Cotto, Kenneth F. Joyce
Journal Articles
No abstract provided.
Estate Tax--Ascertainable Standard Exception To General Power Of Appointment Inclusion, Thomas Mckendree Chattin Jr., F. Richard Hall, John Woodville Hatcher Jr.
Estate Tax--Ascertainable Standard Exception To General Power Of Appointment Inclusion, Thomas Mckendree Chattin Jr., F. Richard Hall, John Woodville Hatcher Jr.
West Virginia Law Review
No abstract provided.
Tax Collection From Estates Of Nonresidents, Robert Whitman
Tax Collection From Estates Of Nonresidents, Robert Whitman
Faculty Articles and Papers
No abstract provided.
Joint Tenancies And Tenancies By The Entirety In Michigan—Federal Gift Tax Considerations, Douglas A. Kahn
Joint Tenancies And Tenancies By The Entirety In Michigan—Federal Gift Tax Considerations, Douglas A. Kahn
Articles
The establishment of joint tenancy' ownership of property, or the termination of such a tenancy, may have federal gift tax consequences to the co-owners of the property. Consequently, the gift tax is a factor to be weighed before embarking on either of these ventures. The gift tax consequences are determined by the nature of the property rights enjoyed by the joint tenants under the controlling state property law, and accordingly it is desirable, where Michigan property law is applicable, to consider the Michigan law and the significance of that law to the operation of the gift tax. However, before discussing …
Book Review Of Problems And Materials In Federal Estate And Gift Taxation, Lester B. Snyder
Book Review Of Problems And Materials In Federal Estate And Gift Taxation, Lester B. Snyder
Journal of Legal Education
No abstract provided.
Estate Tax--The Relevancy Of State Court Adjudication Of Property Rights, Patrick David Deem
Estate Tax--The Relevancy Of State Court Adjudication Of Property Rights, Patrick David Deem
West Virginia Law Review
No abstract provided.
Estate Tax Application To The Gifts To Minors Act, William C. Reynolds
Estate Tax Application To The Gifts To Minors Act, William C. Reynolds
Indiana Law Journal
No abstract provided.
Book Review Of Study Outline On Problems Of Federal Taxation Of Estates-Gifts-Trusts, Lawrence A. Jegen Iii
Book Review Of Study Outline On Problems Of Federal Taxation Of Estates-Gifts-Trusts, Lawrence A. Jegen Iii
Journal of Legal Education
No abstract provided.
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 - Current Considerations Under Revenue Procedure 64-19, Charles E. Kent
The Estate Tax Marital Deduction - Current Considerations Under Revenue Procedure 64-19, Charles E. Kent
William & Mary Law Review
No abstract provided.
Gift Taxes-Interest-Free Demand Loans Are Not Taxable Gifts-Johnson V. United States, Michigan Law Review
Gift Taxes-Interest-Free Demand Loans Are Not Taxable Gifts-Johnson V. United States, Michigan Law Review
Michigan Law Review
Over a period of several years, taxpayer transferred substantial amounts of money to his adult son as loans that were repayable on demand and did not bear interest. The Commissioner of Internal Revenue assessed and collected gift taxes on the theory that taxpayer had made gifts to his son of the use of the money loaned. The value of the gift was asserted to be 3½ per cent of the average unpaid balance as of the end of each of the taxable years involved. In a suit to recover the gift taxes paid, the Federal District Court for the Northern …