Open Access. Powered by Scholars. Published by Universities.®
Taxation-Federal Estate and Gift Commons™
Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (952)
- Estates and Trusts (788)
- Taxation-Federal (511)
- Taxation-Transnational (387)
- Business Organizations Law (358)
-
- State and Local Government Law (356)
- Constitutional Law (351)
- Banking and Finance Law (347)
- Law and Economics (346)
- Supreme Court of the United States (345)
- Contracts (344)
- Legislation (342)
- Administrative Law (336)
- Conflict of Laws (336)
- Family Law (335)
- International Law (335)
- International Trade Law (335)
- Organizations Law (335)
- Bankruptcy Law (334)
- Government Contracts (334)
- Internet Law (334)
- Law and Politics (334)
- Insurance Law (333)
- Oil, Gas, and Mineral Law (333)
- Civil Law (332)
- Computer Law (332)
- Human Rights Law (332)
- Transportation Law (332)
- Institution
-
- Maurice A. Deane School of Law at Hofstra University (298)
- Seattle University School of Law (186)
- University of Michigan Law School (180)
- Universitas Indonesia (121)
- William & Mary Law School (68)
-
- Maurer School of Law: Indiana University (48)
- University of Baltimore Law (38)
- San Jose State University (35)
- Washington and Lee University School of Law (28)
- DePaul University (27)
- Vanderbilt University Law School (27)
- University of Oklahoma College of Law (23)
- West Virginia University (21)
- New York Law School (16)
- Pace University (15)
- University of Kentucky (15)
- Chicago-Kent College of Law (14)
- University of Washington School of Law (13)
- Cleveland State University (12)
- University of Richmond (12)
- Pepperdine University (11)
- Association of American Law Schools (10)
- BLR (10)
- University of Georgia School of Law (10)
- Duke Law (9)
- University at Buffalo School of Law (9)
- University of Florida Levin College of Law (9)
- University of Montana (8)
- Brigham Young University Law School (7)
- Georgetown University Law Center (7)
- Keyword
-
- Estate tax (99)
- Taxation (52)
- Gift tax (48)
- Trusts (40)
- Estate planning (39)
-
- Income tax (39)
- Estate Planning (37)
- Internal Revenue Code (30)
- Tax (30)
- Transfers (22)
- Inheritance estate and gift taxes (21)
- Life insurance (21)
- Gifts (20)
- Estate Tax (18)
- Taxation-Federal Estate and Gift (18)
- Inheritance (16)
- Inheritance tax (15)
- Transfer tax (15)
- Valuation (15)
- Law (14)
- Tax law (14)
- Death (13)
- Property (13)
- Tax reform (13)
- Beneficiaries (12)
- Estates (12)
- Marital deduction (12)
- Death tax (11)
- FLP (11)
- Inheritance & transfer tax (11)
- Publication Year
- Publication
-
- ACTEC Law Journal (298)
- Seattle University Law Review (184)
- Michigan Law Review (153)
- "Dharmasisya” Jurnal Program Magister Hukum FHUI (121)
- William & Mary Annual Tax Conference (55)
-
- All Faculty Scholarship (43)
- The Contemporary Tax Journal (35)
- Faculty Scholarship (32)
- Indiana Law Journal (29)
- Articles (28)
- DePaul Business & Commercial Law Journal (27)
- Vanderbilt Law Review (23)
- West Virginia Law Review (21)
- Washington and Lee Law Review (20)
- Articles by Maurer Faculty (18)
- Elisabeth Haub School of Law Faculty Publications (15)
- Washington Law Review (13)
- Articles & Chapters (12)
- Faculty Articles (11)
- Journal of Legal Education (10)
- Cleveland State Law Review (9)
- Kentucky Law Journal (9)
- Other Faculty Publications (9)
- Pepperdine Law Review (9)
- UF Law Faculty Publications (9)
- ExpressO (8)
- Faculty Publications (8)
- Scholarly Articles (8)
- William & Mary Law Review (8)
- Akron Law Review (7)
- Publication Type
- File Type
Articles 991 - 1020 of 1409
Full-Text Articles in Taxation-Federal Estate and Gift
Pandora’S Box: Managerial Discretion And The Problem Of Corporate Philanthropy, Faith Stevelman
Pandora’S Box: Managerial Discretion And The Problem Of Corporate Philanthropy, Faith Stevelman
Articles & Chapters
Corporate giving to 501(c)(3) nonprofits (“charities”) is a more curious, varied and interesting phenomenon than commentators have recognized. Such “gifts” can be grouped generally into four categories. First, Giving to executives’ preferred charities represents an alternative form of compensation. Second, corporate philanthropy is often tied to the company’s commercial advertising, as a method of promoting consumer goodwill and sales. Thirdly, some corporate gifts may be motivated by their leaders’ desire to “give back” to the community, as an expression of corporate social responsibility. Finally, corporations may use contributions to politically enabled nonprofits, including think tanks and market-oriented/ “public interest” litigation …
A Comparative Proposal To Reform The United States Gift Tax Annual Exclusion, Jeffrey S. Kinsler
A Comparative Proposal To Reform The United States Gift Tax Annual Exclusion, Jeffrey S. Kinsler
Vanderbilt Journal of Transnational Law
The U.S. tax system receives much criticism. Recurrent themes in criticizing tax laws concern their complexity and the many loopholes relieving the wealthy from large amounts of taxation. This Article demonstrates how very wealthy U.S. taxpayers often do not pay gift and estate taxes. In fact the tax laws do not require these taxes to be paid. The Internal Revenue Code provides mechanisms through which taxpayers can evade estate and gift taxes in the United States. Furthermore, U.S. gift tax laws are extremely generous to taxpayers relative to tax laws of other industrialized countries. This Article analyzes the U.S. gift …
Estate Tax - Estate Of D'Ambrosio V. Commissioner: Reinterpretation Of Internal Revenue Code Section 2036(A) Nets Estate $330,000 In Tax Savings, Scott B. Connolly
Estate Tax - Estate Of D'Ambrosio V. Commissioner: Reinterpretation Of Internal Revenue Code Section 2036(A) Nets Estate $330,000 In Tax Savings, Scott B. Connolly
Villanova Law Review (1956 - )
No abstract provided.
Charitable Planning Through Deferred Giving Vehicles, Lawrence P. Katzenstein
Charitable Planning Through Deferred Giving Vehicles, Lawrence P. Katzenstein
William & Mary Annual Tax Conference
No abstract provided.
Planning For Distibutions From Qualified Retirement Plans, Louis A. Mezzullo
Planning For Distibutions From Qualified Retirement Plans, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
The Proposed Corporate Sponsorship Regulations: Is The Treasury Department "Sleeping With The Enemy"?, David A. Brennen
The Proposed Corporate Sponsorship Regulations: Is The Treasury Department "Sleeping With The Enemy"?, David A. Brennen
Scholarly Works
Part II of this article will outline the historical development of this so-called unrelated business income tax on charities. Part III will show, in detail, how the Treasury's position in the proposed regulation represents a sharp departure from its pre-1993 interpretations regarding the status of sponsorship payments and posit possible reasons for the change. Part IV shows that the Treasury's “new” position on sponsorship payments, while an example of poor policy-making in light of the historical development of the unrelated business income tax, is legally defensible. Finally, part V suggests that the Treasury, in light of the policy concerns, should …
Probate Basics: Administering A Decedent's Estate, Oregon Law Institute, Wesley D. Fitzwater, Sam Friedenberg, Carolyn W. Miller, Richard A. Pagnano
Probate Basics: Administering A Decedent's Estate, Oregon Law Institute, Wesley D. Fitzwater, Sam Friedenberg, Carolyn W. Miller, Richard A. Pagnano
Oregon Law Institute, 1996
Course Materials from the May 31, 1996 Program in Portland
Fundamentals Of Estate Tax Planning, John A. Miller
Support Your Family But Leave Out Uncle Sam: A Call For Federal Gift Tax Reform, Robert G. Popovich
Support Your Family But Leave Out Uncle Sam: A Call For Federal Gift Tax Reform, Robert G. Popovich
Maryland Law Review
No abstract provided.
The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett
The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett
Oklahoma Law Review
No abstract provided.
The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett
The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett
Faculty Articles
No abstract provided.
Integrating Qualified Plan Distributions Into The Overall Financial And Estate Plan, Bruce J. Temkin
Integrating Qualified Plan Distributions Into The Overall Financial And Estate Plan, Bruce J. Temkin
William & Mary Annual Tax Conference
No abstract provided.
Determining The Assets Necessary To Retire Including Gift And Estate Planning Applications, Bruce J. Temkin
Determining The Assets Necessary To Retire Including Gift And Estate Planning Applications, Bruce J. Temkin
William & Mary Annual Tax Conference
No abstract provided.
Creative Uses Of Split Dollar Life Insurance, John H. Milne
Creative Uses Of Split Dollar Life Insurance, John H. Milne
William & Mary Annual Tax Conference
No abstract provided.
Planning For Distributions From Qualified Retirement Plans And Iras, Louis A. Mezzullo
Planning For Distributions From Qualified Retirement Plans And Iras, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
Marital Partnership Theory And The Elective Share: Federal Estate Tax Law Provides A Solution, Susan N. Gary
Marital Partnership Theory And The Elective Share: Federal Estate Tax Law Provides A Solution, Susan N. Gary
University of Miami Law Review
No abstract provided.
Planning For Moderate Estates, Oregon Law Institute, Heather O. Gilmore, Richard A. Pagnano, Wesley D. Fitzwater, Shirley A. Bass, S. Jane Patterson, Mark M. Williams
Planning For Moderate Estates, Oregon Law Institute, Heather O. Gilmore, Richard A. Pagnano, Wesley D. Fitzwater, Shirley A. Bass, S. Jane Patterson, Mark M. Williams
Oregon Law Institute, 1995
Course Materials from the May 12, 1995 Program in Portland
What Can The Irs Compel Charities To Say To Donors, Alan L. Feld
What Can The Irs Compel Charities To Say To Donors, Alan L. Feld
Faculty Scholarship
The 1993 tax act created new substantiation and reporting requirements for charitable giving. One of the new provisions, section 6115, requires a charity to make specified disclosures to the donor. If the charity receives a "quid pro quo contribution" of more than $75 it must inform the donor that the amount of the charitable contribution excludes the value of goods or services the donor received. The charity must provide a good-faith estimate of the value of the goods or services. If the charity fails to comply, it may incur a penalty, section 6714, of $10 per contribution, but not more …
The West Virginia Limited Liability Company Act: Time For A Change, Noel P. Brock Cpa
The West Virginia Limited Liability Company Act: Time For A Change, Noel P. Brock Cpa
West Virginia Law Review
No abstract provided.
Tax Policy: The Chafee Bill- Trick Or Treat?, William T. Hutton
Tax Policy: The Chafee Bill- Trick Or Treat?, William T. Hutton
Faculty Scholarship
No abstract provided.
Estate Planning Developments And Techniques, W. Birch Douglass Iii, John A. Wallace
Estate Planning Developments And Techniques, W. Birch Douglass Iii, John A. Wallace
William & Mary Annual Tax Conference
No abstract provided.
Qualified Retirement Plans: What Practitioners Need To Know, Michael L. Layman, Susan K. Stoneman
Qualified Retirement Plans: What Practitioners Need To Know, Michael L. Layman, Susan K. Stoneman
William & Mary Annual Tax Conference
No abstract provided.
Digging Up New Revenue: Retrospective Estate Taxation And The Omnibus Budget Reconciliation Act, Michael George
Digging Up New Revenue: Retrospective Estate Taxation And The Omnibus Budget Reconciliation Act, Michael George
West Virginia Law Review
No abstract provided.
Gift Or Loan Of State Money: Schulz V. State Of New York
Gift Or Loan Of State Money: Schulz V. State Of New York
Touro Law Review
No abstract provided.
Graveyard Robbery In The Omnibus Budget Reconciliation Act Of 1993: A Modern Look At The Constitutionality Of Retroactive Taxes, 27 J. Marshall L. Rev. 775 (1994), Andrew G. Schultz
Graveyard Robbery In The Omnibus Budget Reconciliation Act Of 1993: A Modern Look At The Constitutionality Of Retroactive Taxes, 27 J. Marshall L. Rev. 775 (1994), Andrew G. Schultz
UIC Law Review
No abstract provided.
The New Rollover Rules And Twenty Percent Withholding Tax On Pension Distributions: Does Good Pension Policy Favor Their Repeal?, Leandra Lederman
The New Rollover Rules And Twenty Percent Withholding Tax On Pension Distributions: Does Good Pension Policy Favor Their Repeal?, Leandra Lederman
Articles by Maurer Faculty
No abstract provided.
Hot Topics And Practical Tips In Estate Planning, Edward Jay Beckwith
Hot Topics And Practical Tips In Estate Planning, Edward Jay Beckwith
William & Mary Annual Tax Conference
No abstract provided.
The Indivisible Tax Gift, Alan L. Feld
The Indivisible Tax Gift, Alan L. Feld
Faculty Scholarship
In Greene v. United States, the District Court for the Southern District of New York recently rewarded (with an income tax refund) the taxpayers' ingenuity in designing a charitable gift. The court did so, however, without discussion of a central issue in the case. Had it considered the nature of the gift more carefully, it might have denied or modified the claimed deduction.
Postmortem Tax Planning: It's Truly Never Too Late To Save Taxes, John B. O'Grady
Postmortem Tax Planning: It's Truly Never Too Late To Save Taxes, John B. O'Grady
William & Mary Annual Tax Conference
No abstract provided.
A Monologue On The Taxation Of Business Gifts, Erik M. Jensen
A Monologue On The Taxation Of Business Gifts, Erik M. Jensen
BYU Law Review
No abstract provided.