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Taxation-Federal Estate and Gift Commons™
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Articles 631 - 660 of 1409
Full-Text Articles in Taxation-Federal Estate and Gift
Dependent Disclaimers, Katheleen R. Guzman
Commentary On Dependent Disclaimers By Katheleen R. Guzman, Bich-Nga H. Nguyen
Commentary On Dependent Disclaimers By Katheleen R. Guzman, Bich-Nga H. Nguyen
ACTEC Law Journal
No abstract provided.
Defending Dependent Disclaimers, Katheleen R. Guzman
Defending Dependent Disclaimers, Katheleen R. Guzman
ACTEC Law Journal
No abstract provided.
Dependent Disclaimers - Who Wields The Power?, Christina Ciaramella D'Elia Esq.
Dependent Disclaimers - Who Wields The Power?, Christina Ciaramella D'Elia Esq.
ACTEC Law Journal
No abstract provided.
Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark
Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark
Georgia Journal of International & Comparative Law
No abstract provided.
The Concept Of Church In The 1954 Internal Revenue Code, Joseph D. Garland, William F. Cahill
The Concept Of Church In The 1954 Internal Revenue Code, Joseph D. Garland, William F. Cahill
The Catholic Lawyer
No abstract provided.
Helvering V. Safe Deposit & Trust Co.: Underestimating The Power Of A Power Of Appointment, Samuel A. Donaldson
Helvering V. Safe Deposit & Trust Co.: Underestimating The Power Of A Power Of Appointment, Samuel A. Donaldson
ACTEC Law Journal
No abstract provided.
Commissioner V. Estate Of Bosch: 50 Years Of Relevance, Jonathan G. Blattmachr, Madeline J. Rivlin
Commissioner V. Estate Of Bosch: 50 Years Of Relevance, Jonathan G. Blattmachr, Madeline J. Rivlin
ACTEC Law Journal
No abstract provided.
Merrill V. Fahs: Release Of Marital Rights Is Insufficient Consideration For Transfer Tax Purposes, Kevin E. Packman
Merrill V. Fahs: Release Of Marital Rights Is Insufficient Consideration For Transfer Tax Purposes, Kevin E. Packman
ACTEC Law Journal
No abstract provided.
United States V. Byrum: Too Good To Be True?, Ronni G. Davidowitz, Jonathan C. Byer
United States V. Byrum: Too Good To Be True?, Ronni G. Davidowitz, Jonathan C. Byer
ACTEC Law Journal
No abstract provided.
United States V. Windsor: The Marital Deduction That Changed Marriage, Lee-Ford Tritt
United States V. Windsor: The Marital Deduction That Changed Marriage, Lee-Ford Tritt
ACTEC Law Journal
No abstract provided.
The U.S. Supreme Court And The Law Of Trusts And Estates: A Law Reformer's Perspective, Thomas P. Gallanis
The U.S. Supreme Court And The Law Of Trusts And Estates: A Law Reformer's Perspective, Thomas P. Gallanis
ACTEC Law Journal
No abstract provided.
Helvering V. Horst: Gifts Of Income From Property, Jerome M. Hesch, David J. Herzig
Helvering V. Horst: Gifts Of Income From Property, Jerome M. Hesch, David J. Herzig
ACTEC Law Journal
No abstract provided.
Smith V. Shaughnessy: Slippery Remainder Interests And The Intersection Of Gift And Estate Taxes, Ann-Marie Rhodes, Erica E. Lord
Smith V. Shaughnessy: Slippery Remainder Interests And The Intersection Of Gift And Estate Taxes, Ann-Marie Rhodes, Erica E. Lord
ACTEC Law Journal
No abstract provided.
Commissioner V. Estate Of Noel: The Double Life Of Life Insurance, John Mcgown Jr., Jason Melville
Commissioner V. Estate Of Noel: The Double Life Of Life Insurance, John Mcgown Jr., Jason Melville
ACTEC Law Journal
No abstract provided.
United States V. Estate Of Grace: Seeking A More Objective Test For The Application Of The Reciprocal Trust Doctrine, Dennis I. Belcher, Kristen Frances Hager
United States V. Estate Of Grace: Seeking A More Objective Test For The Application Of The Reciprocal Trust Doctrine, Dennis I. Belcher, Kristen Frances Hager
ACTEC Law Journal
No abstract provided.
Commissioner V. Estate Of Hubert: How The I.R.S. Stole Hubert's Blessing, Kristen E. Caverly
Commissioner V. Estate Of Hubert: How The I.R.S. Stole Hubert's Blessing, Kristen E. Caverly
ACTEC Law Journal
No abstract provided.
The Four Horsemen And Estate Taxation, Jasper L. Cummings Jr.
The Four Horsemen And Estate Taxation, Jasper L. Cummings Jr.
ACTEC Law Journal
No abstract provided.
Helvering V. Clifford: The Supreme Court Spoils The Broth, Mark L. Ascher
Helvering V. Clifford: The Supreme Court Spoils The Broth, Mark L. Ascher
ACTEC Law Journal
No abstract provided.
Oklahoma Tax Commission V. United States: Death Taxes On Restricted Indian Personalty, Thomas E. Simmons
Oklahoma Tax Commission V. United States: Death Taxes On Restricted Indian Personalty, Thomas E. Simmons
ACTEC Law Journal
No abstract provided.
Foreword -- The Supreme Court's Estate Planning Jurisprudence, Bridget J. Crawford
Foreword -- The Supreme Court's Estate Planning Jurisprudence, Bridget J. Crawford
ACTEC Law Journal
This short essay introduces a special issue of the ACTEC Law Journal devoted to the estate planning jurisprudence of the Supreme Court of the United States. The issue includes two invited essays on the role of the court in developing the law in this area, as well as commentaries on seventeen of the most important estate planning-related cases decided by the Supreme Court between 1925 and 2013.
Irwin V. Gavit: Income Is (Sometimes) In The Eye Of The Beholder, William P. Lapiana
Irwin V. Gavit: Income Is (Sometimes) In The Eye Of The Beholder, William P. Lapiana
ACTEC Law Journal
No abstract provided.
Taft V. Bowers: The Foundation For Non-Recognition Provisions In The Income Tax, James R. Repetti
Taft V. Bowers: The Foundation For Non-Recognition Provisions In The Income Tax, James R. Repetti
ACTEC Law Journal
Taft v. Bowers is a Supreme Court decision that is rarely studied in law schools or discussed by scholars. Yet, it is a case of vast significance. In the Taft decision, the Supreme Court confirmed that Congress may create non-recognition exceptions to the income tax that merely defer the recognition of income, rather than permanently exclude it. If the Taft case had been decided differently, it is likely that the number of non-recognition provisions in the Internal Revenue Code ("Code") would be significantly reduced.
Robinette V. Helvering: Valuation Of Gifts To Split-Interest Trusts, Stephanie E. Heilborn, Cindy Zhou
Robinette V. Helvering: Valuation Of Gifts To Split-Interest Trusts, Stephanie E. Heilborn, Cindy Zhou
ACTEC Law Journal
No abstract provided.
Dickman V. Commissioner: Loans As Property Transfers, Carlyn S. Mccaffrey, John C. Mccaffrey
Dickman V. Commissioner: Loans As Property Transfers, Carlyn S. Mccaffrey, John C. Mccaffrey
ACTEC Law Journal
No abstract provided.
Fidelity-Philadelphia Trust Co. V. Smith: Form Over Substance?, Deborah V. Dunn, Domingo P. Such Iii
Fidelity-Philadelphia Trust Co. V. Smith: Form Over Substance?, Deborah V. Dunn, Domingo P. Such Iii
ACTEC Law Journal
No abstract provided.
Professor Elaine Gagliardi On The Magical Power Of Appointment: Allows Trustor To Achieve Targeted Tax Consequences And Flexibility Of Control, Elaine H. Gagliardi
Professor Elaine Gagliardi On The Magical Power Of Appointment: Allows Trustor To Achieve Targeted Tax Consequences And Flexibility Of Control, Elaine H. Gagliardi
Faculty Journal Articles & Other Writings
As children, and sometimes as adults, we wish for magical powers to order the world in the way we want. Estate planners can make that wish come true for some clients and beneficiaries with judicious use of powers of appointment. Powers of appointment are uniquely suited to achieving targeted planning goals and increasing trust flexibility. Planning techniques, old and new, including the oft used Crummey trust1 and the more recently developed array of acronym trusts designed to achieve specific tax consequences, such as the intentionally defective grantor trust (IDGT)2 and the Delaware incomplete non-grantor trust (DING)3 to name a few, …
The Contemporary Tax Journal Volume 5, No. 2 – Winter 2016
The Contemporary Tax Journal Volume 5, No. 2 – Winter 2016
The Contemporary Tax Journal
No abstract provided.
Analysis Of The Federal Estate Tax, Rachita Kothari
Analysis Of The Federal Estate Tax, Rachita Kothari
The Contemporary Tax Journal
No abstract provided.