Dennis Belcher,
2017
Maurice A. Deane School of Law at Hofstra University
Personal Reflections About Working With Dennis, The Best Trusts And Estates Lawyer In Virginia,
2017
Maurice A. Deane School of Law at Hofstra University
Personal Reflections About Working With Dennis, The Best Trusts And Estates Lawyer In Virginia, Howard M. Zaritsky
ACTEC Law Journal
No abstract provided.
Front Matter,
2017
Maurice A. Deane School of Law at Hofstra University
Foreword To The 2016 Joseph Trachtman Memorial Lecture,
2017
Maurice A. Deane School of Law at Hofstra University
Foreword To The 2016 Joseph Trachtman Memorial Lecture, Michael H. Barker, William I. Sanderson
ACTEC Law Journal
No abstract provided.
Dennis Belcher: A Good, Gifted, And Decent Man,
2017
Maurice A. Deane School of Law at Hofstra University
Dennis Belcher: A Good, Gifted, And Decent Man, Daniel H. Markstein Iii
ACTEC Law Journal
No abstract provided.
Foreword -- Festschrift In Memory Of Dennis I. Belcher,
2017
Maurice A. Deane School of Law at Hofstra University
Foreword -- Festschrift In Memory Of Dennis I. Belcher, Bridget J. Crawford
ACTEC Law Journal
No abstract provided.
Outside The Box On Estate Tax Reform: Reviewing Ideas To Simplify Planning,
2017
Maurice A. Deane School of Law at Hofstra University
Outside The Box On Estate Tax Reform: Reviewing Ideas To Simplify Planning, Dennis I. Belcher
ACTEC Law Journal
No abstract provided.
Dennis Belcher,
2017
Maurice A. Deane School of Law at Hofstra University
Memories Of Dennis Belcher,
2017
Maurice A. Deane School of Law at Hofstra University
Memories Of Dennis Belcher, Lou Mezzullo, Judi Mezzullo
ACTEC Law Journal
No abstract provided.
In Memory Of Dennis Belcher,
2017
Maurice A. Deane School of Law at Hofstra University
Leach V. Hyatt: Recasting Indefiniteness,
2017
Maurice A. Deane School of Law at Hofstra University
Leach V. Hyatt: Recasting Indefiniteness, Thomas E. Simmons
ACTEC Law Journal
No abstract provided.
A Celebration Of Dennis Belcher,
2017
Maurice A. Deane School of Law at Hofstra University
Remembering Dennis,
2017
Maurice A. Deane School of Law at Hofstra University
2016 Joseph Trachtman Memorial Lecture March 19, 2016: Do We Need A Canary Or Did The Canary Stop Singing And We Missed It?,
2017
Maurice A. Deane School of Law at Hofstra University
2016 Joseph Trachtman Memorial Lecture March 19, 2016: Do We Need A Canary Or Did The Canary Stop Singing And We Missed It?, Dennis I. Belcher
ACTEC Law Journal
No abstract provided.
Elaine Gagliardi On Uncertain Times: Anticipating Change And Reacting To Recent Wealth Transfer Tax Developments,
2017
Alexander Blewett III School of Law at the University of Montana
Elaine Gagliardi On Uncertain Times: Anticipating Change And Reacting To Recent Wealth Transfer Tax Developments, Elaine H. Gagliardi
Faculty Journal Articles & Other Writings
Looming on the horizon is the very real possibility of estate tax repeal. In the interim for those clients needing to immediately make estate planning decisions, the question becomes what planning strategies best meet client needs in the face of an uncertain estate tax. Acknowledging that the ultimate answer depends on individual circumstances and goals, some common planning strategies nevertheless emerge as better options than others to address particular client goals, especially those of married couples. These planning strategies work well now and can be adapted to work well under the most likely Congressional response to repeal. Republicans have alluded …
Tax-Deductible Conservation Easements And The Essential Perpetuity Requirements,
2017
S.J. Quinney College of Law, University of Utah
Tax-Deductible Conservation Easements And The Essential Perpetuity Requirements, Nancy Mclaughlin
Utah Law Faculty Scholarship
Property owners who make charitable gifts of perpetual conservation easements are eligible to claim federal charitable income tax deductions. Through this tax-incentive program the public is investing billions of dollars in easements encumbering millions of acres nationwide. In response to reports of abuse in the early 2000s, the Internal Revenue Service (Service) began auditing and litigating questionable easement donation transactions, and the resulting case law reveals significant failures to comply with the deduction’s requirements. Recently, the Service has come under fire for enforcing the deduction’s “perpetuity” requirements, which are intended to ensure that the easements will protect the subject properties’ …
Front Matter (Letter From The Editor, Masthead, Etc.),
2017
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Estate Of Holliday: 'Flping' The Script,
2017
University of Oklahoma College of Law
Estate Of Holliday: 'Flping' The Script, Phyllis C. Taite
Other Faculty Publications
No abstract provided.
Privacy In Taxation,
2017
University of Washington School of Law
Privacy In Taxation, Michael Hatfield
Florida State University Law Review
No abstract provided.
Advocating A Carryover Tax Basis Regime,
2017
Duke Law School
Advocating A Carryover Tax Basis Regime, Richard Schmalbeck, Jay A. Soled, Kathleen Delaney Thomas
Faculty Scholarship
For close to a century, an important (but unfortunate) feature of the Internal Revenue Code has been a rule that the tax basis of any asset is made equal to its fair market value at death. Notwithstanding the substantial revenue losses associated with this rule, Congress has retained it for reasons of administrative convenience.
But from three different vantage points, pressure has been mounting to change what is commonly referred to as the “step-up in basis rule.” First, politicians and commentators have historically tied the step-up in basis rule to the estate tax on the theory that income be taxed …
