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Articles 181 - 200 of 200
Full-Text Articles in Taxation-State and Local
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
Mark R Gillett
No abstract provided.
Perfecting The Special Use Election: Congress Giveth, And The Service Taketh Away, Mark Gillett
Perfecting The Special Use Election: Congress Giveth, And The Service Taketh Away, Mark Gillett
Mark R Gillett
No abstract provided.
Equitable Apportionment In Oklahoma: What Hath The Courts Wrought?, Mark R. Gillett
Equitable Apportionment In Oklahoma: What Hath The Courts Wrought?, Mark R. Gillett
Mark R Gillett
No abstract provided.
Real Estate Law In Probate Practice: Tales Of Woe, Warning, And Wisdom, 23 J. Marshall L. Rev. 121 (1989), Frank J. Harrison
Real Estate Law In Probate Practice: Tales Of Woe, Warning, And Wisdom, 23 J. Marshall L. Rev. 121 (1989), Frank J. Harrison
UIC Law Review
No abstract provided.
The Funding Of Children's Educational Costs, Douglas A. Kahn
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.
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.
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.
Nociones Generales De Derecho Procesal Civil, Edward Ivan Cueva
Nociones Generales De Derecho Procesal Civil, Edward Ivan Cueva
Edward Ivan Cueva
No abstract provided.
Federal Estate Tax Burden Borne By A Dissenting Widow, Douglas A. Kahn
Federal Estate Tax Burden Borne By A Dissenting Widow, Douglas A. Kahn
Articles
Renunciation of her deceased husband's will entitles a widow to a specified percentage of the husband's net estate (or a dower interest) in lieu of any benefits she would otherwise have received under the will. The size of the dissenting widow's share differs among the several states, but the normal range is from one third to one half of her husband's net estate. In some jurisdictions the widow's share is determined, in whole or in part, according to the portion to which she would be entitled if her husband had died intestate, but in these jurisdictions the widow's share generally …
Comparison Of Washington And Federal Gift Taxes, Richard H. Williams
Comparison Of Washington And Federal Gift Taxes, Richard H. Williams
Washington Law Review
Generally, federal gift tax consequences are uppermost in the Washington lawyer's mind when he deals with gift tax problems. Consequently, certain differences in the Washington gift tax law are inadvertently overlooked. Although the Washington Act was patterned after the federal act of 1932, several important areas of difference do exist between the two statutes. The purpose of this comment is to explain portions of the Washington gift tax statute, while comparing and contrasting it with the Internal Revenue Code of 1954. The dearth of cases construing the Washington gift tax statute presents a problem in areas where the statute is …
Federal Estate And State Inheritance Tax Aspects Of The Family Allowance, The Homestead, And The In Lieu Of Homestead Awards, Donna Berg
Washington Law Review
Petitions for setting aside the homestead or for an award in lieu of homestead are relatively common, and the family allowance is often requested. The availability of family support payments as deductions from the decedent's estate for federal estate and state inheritance tax purposes will be considered in this Comment. Their deductibility vel non for Washington State Inheritance Tax purposes is reasonably clear. For Federal Estate Tax purposes, it appears that the homestead or in lieu of homestead award does qualify, but that the family allowance does not qualify, for the marital deduction.
Fundamentos Del Derecho Procesal Civil, Edward Ivan Cueva
Fundamentos Del Derecho Procesal Civil, Edward Ivan Cueva
Edward Ivan Cueva
No abstract provided.
Florida Affords The Ohio Resident Relief From The Problem Of Multiple Inheritance Taxation, George Rubin
Florida Affords The Ohio Resident Relief From The Problem Of Multiple Inheritance Taxation, George Rubin
Cleveland State Law Review
The transfer or succession of real property and tangible personal property is taxable by the state where it is located irrespective of the domicile of the decedent, and the transfer or succession of intangible personal property maybe taxed by the state where the decedent was domiciled at the time of his death. It becomes clear then that the state must establish the domicile of the decedent at the time of his death in order to impose an inheritance tax on the transmission or right of transmission of the intangible personal property. The problem arises in those cases where a decedent …
Personal Property-United States Savings Bonds--Effect Of Registration In Co-Ownership Or Beneficiary Form As A Transfer Of A Property Interest Therein, Walter L. Dean
Michigan Law Review
In two recent cases, decedents purchased United States Savings Bonds registered in the name of the purchaser and another person which were never delivered to the named co-owner but remained in the possession of the purchaser until his death. In the first case, on appeal from an order of the district court refusing to impose an inheritance tax on the bonds after the death of the purchaser, held, reversed. Mere purchase of the bonds and their registration in the names of the co-owners without delivery transferred no interest to the co-owners during the life of the purchaser and is …
The Tangibles-Intangibles Distinction
Book Review. State Inheritance Taxation And Taxability Of Trusts By Royce A. Kidder, Robert C. Brown
Book Review. State Inheritance Taxation And Taxability Of Trusts By Royce A. Kidder, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown
The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown
Indiana Law Journal
No abstract provided.
Jurisdiction For The Purpose Of Imposing Inheritance Taxes, David R. Mason
Jurisdiction For The Purpose Of Imposing Inheritance Taxes, David R. Mason
Michigan Law Review
For nearly half a century so-called inheritance tax laws of the states of the United States have been predicated upon two distinct theories of jurisdiction, many states embodying both theories into their statutes. Recent decisions rendered by the Supreme Court of the United States, however, challenge the constitutionality of such a scheme and indicate the expediency of a review of the extent of state jurisdiction for the purpose of imposing such taxes.
Jurisdiction Of The States To Tax -- Recent Developments, Fowler Vincent Harper
Jurisdiction Of The States To Tax -- Recent Developments, Fowler Vincent Harper
Articles by Maurer Faculty
No abstract provided.