Taxation-Federal Estate and Gift Commons^™

In States We "Trust": Self-Settled Trusts, Public Policy, And Interstate Federalism, Brendan Duffy

Northwestern University Law Review

Over the last twenty years, domestic asset protection trusts have risen in popularity as a means of estate planning and asset protection. A domestic asset protection trust is an irrevocable trust formed under state law which enables an independent trustee to allocate money to a class of

persons, which includes the settlor.

Since Alaska first enacted domestic asset protection legislation in 1997, fifteen states have followed its lead. The case law over the last twenty years addressing these trust mechanisms has, however, been surprisingly sparse. A Washington bankruptcy court decision, In re Huber, altered this drought, but caused more confusion …

Saving The Farm Or Giving Away The Farm: A Critical Analysis Of The Capital Gains Tax Preferences, Phyllis C. Taite

San Diego Law Review

This Article addresses some of the inequities and offers a multi-faceted proposal to raise revenue and incentivize preferences for a more balanced approached to tax policy. First, I advance a proposal that offers solutions to shift certain aspects of the capital gains tax preferences toward the middle and lower class. To balance the costs, I then propose an option to phase out or eliminate other preferences that primarily benefit the wealthiest taxpayers. This balanced approach will allow the government to raise revenue and change the capital gains tax preferences from a rewards to an incentive-based system. Part II of this …

Aligning The Stars- Estate Planning For Entrepreneurs In Interesting Times, Stefan F. Tucker, Tammara Langlieb

William & Mary Annual Tax Conference

No abstract provided.

2016 Trying Times: Important Lessons To Be Learned From Recent Federal Tax Cases, Nancy Mclaughlin

Utah Law Faculty Scholarship

Since 2005, the courts have collectively issued more than 80 opinions involving challenges to deductions claimed under IRC § 170(h) with regard to conservation and facade easement donations. This outline provides a brief history of developments in the deduction context, discusses the practical implications of the recent court decisions, and offers advice on how to file a tax return package to minimize the risk of audit. It also briefly notes various other important issues, such as the IRS's focus on valuation and syndicated deals, quid pro quo, and reserved development rights.

Summaries For The Fourth Annual Irs/Sjsu Small Business Tax Institute, Padmini Yalamarthi, Fan Wang, Jie Shen, Xuan Hong, Marla Hampton Cpa, Mba, Aaron Grey

The Contemporary Tax Journal

No abstract provided.

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016

The Contemporary Tax Journal

No abstract provided.

In Defense Of Friedman: A Reply To Professor Guzman, Jeffrey A. Cooper

ACTEC Law Journal

No abstract provided.

Front Matter

ACTEC Law Journal

No abstract provided.

A Nominal Credit: Why Donor Recognition Should Not Limit The Deductibility Of Section 170 Charitable Contributions, Benjamin J. Imdieke

ACTEC Law Journal

In figuring their federal income tax liability, individuals are generally entitled to deduct from gross income the amount of their charitable contributions. Charities often recognize such donors for their gifts by associating donor names with the projects such donors make possible. In 2015, Lincoln Center made headlines when it recognized David Geffen's $100 million gift by placing his name on what the Center had previously named Avery Fisher Hall. The story renewed a debate over whether donor recognition should affect the amount of such donor's charitable deduction and, is so, how. This article argues that donor recognition should not affect …

Dependent Disclaimers, Katheleen R. Guzman

ACTEC Law Journal

No abstract provided.

Commentary On Dependent Disclaimers By Katheleen R. Guzman, Bich-Nga H. Nguyen

ACTEC Law Journal

No abstract provided.

Defending Dependent Disclaimers, Katheleen R. Guzman

ACTEC Law Journal

No abstract provided.

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

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 Catholic Lawyer

No abstract provided.

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

ACTEC Law Journal

No abstract provided.

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

ACTEC Law Journal

No abstract provided.