Taxation-Federal Estate and Gift Commons^™

Outlier On Lgbtq Rights: Japanese Ban On Same-Sex Marriage And Its Contradiction In The Age Of Globalization, Yumi Higashi

Brooklyn Journal of International Law

Japan is the only Group of Seven country yet to recognize same-sex marriage. Despite strong public support for marriage equality, the conservative dominance of the Japanese legislature and the Japanese courts’ deferential approach have stalled the change. This Note will analyze the legal issues and implications of Japan’s failure to recognize same-sex marriage and Japan’s worldwide inheritance tax regime, with an emphasis on cross-border succession and estate planning. Specifically, the Note argues that the United States, as the only country with which Japan has a treaty in estate, inheritance, and gift tax, should renegotiate the treaty as it could have …

Taxation’S Limits, Luís C. Calderón Gómez

Articles

Countless pages have been devoted to the question of why everyone should pay tax, yet its opposite has gone largely unnoticed: why should some people and organizations not pay tax? Our tax system exempts from ordinary income taxation a wide and diverse array of people and organizations engaged in significant economic activity—from parents providing childcare services for their family to consular activities and charities operating animal shelters—seemingly without a convincing explanation. Perhaps because of the dizzying diversity of tax-exempt activities, scholars and policymakers have avoided comprehensively or coherently justifying our exemption regimes.

This Article develops a novel normative theory that …

Allocating The Gst Exemption Under The Generation-Skipping Transfer Tax, Michael B. Lang

Maine Law Review

One of the most significant aspects of the Tax Reform Act of 1986 for estate planners was the retroactive repeal of the original 1976 generation-skipping transfer (GST) tax and the enactment of an entirely new generation-skipping transfer tax. The new generation-skipping transfer tax, unlike the 1976 version, generally applies to transfers that constitute "direct skips," such as outright gifts to grandchildren. Like the earlier tax, the new tax also applies to "taxable terminations,” such as a termination of the life estate of the transferor's child resulting in the grandchild receiving possession of the transferred property in fee simple under the …

The Contemporary Tax Journal Volume 13, No. 1 – Summer 2024

The Contemporary Tax Journal

No abstract provided.

Uworld Review Questions

The Contemporary Tax Journal

No abstract provided.

Testamentary Freedom: A Constitutional Perspective, Richard J. Goralewicz

ACTEC Law Journal

No abstract provided.

Front Matter

ACTEC Law Journal

No abstract provided.

Civilization Depends On Us: The Virtues Of Estate Planning And Estate Planners, Turney P. Berry

ACTEC Law Journal

No abstract provided.

Constitutional Limitations On The Enforcement Of Foreign Forced Heirship Laws, Raquel Begleiter, Austin Bramwell, Molly Schiff

ACTEC Law Journal

No abstract provided.

Constitutional Limits On State Power To Tax Trust Income, Carlyn S. Mccaffrey, John C. Mccaffrey

ACTEC Law Journal

No abstract provided.

Why Do We Ask The Court To Do Something That It Can't? Constitutional And Practical Issues With Judicial Appointment Of Successor Trustees, R. Ethan Ward, Stephen C. Crofford

ACTEC Law Journal

No abstract provided.

Constitutional Issues In The Trusts And Estates Field

ACTEC Law Journal

No abstract provided.

Anna Nicole's Constitutional Estates Law Legacy, Dave Fagundes

ACTEC Law Journal

No abstract provided.

After Sveen V. Melin, Is There A Contracts Clause Argument Against Laws Retroactively Terminating Child Support Obligations After The Death Of The Obligor Parent?, Diane Kemker

ACTEC Law Journal

No abstract provided.

Dol Fiduciary Rule 3.0 Strikeout, Base Knock, Or Home Run?, Antolin Reiber

DePaul Business & Commercial Law Journal

No abstract provided.

Money Is Morphing - Cryptocurrency Can Morph To Be An Environmentally And Financially Sustainable Alternative To Traditional Banking, Clovia Hamilton

DePaul Business & Commercial Law Journal

No abstract provided.

Survey Evidence In Trademark Actions, Ioana Vasiu And Lucian Vasiu

DePaul Business & Commercial Law Journal

No abstract provided.

Corporate Governance And Compelled Speech: Do State-Imposed Board Diversity Mandates Violate Free Speech?, Salar Ghahramani

DePaul Business & Commercial Law Journal

No abstract provided.

The Real Persons Are The Corporations We Made Along The Way, Leonard Brahin

DePaul Business & Commercial Law Journal

No abstract provided.

Front Matter

DePaul Business & Commercial Law Journal

No abstract provided.