Recent efforts to repeal the wealth transfer tax system have prompted enormous discussion. In this Article, the author presents the results of his survey of members of the American Bar Association Real Property, Probate and Law Section about this issue and other reforms which have been enacted or suggested
This Article considers two aspects of converting the U.S. transfer tax system to one in which burden...
In 2000, Professor William Turnier proposed a package of three reforms to make the estate tax more “...
This paper is an edited transcript of the Lloyd Leva Plaine Distinguished Lecture, delivered at the ...
Recent efforts to repeal the wealth transfer tax system have prompted enormous discussion. In this A...
This article presents the results of a 1998 mail survey sent to members of the American Bar Associat...
This article was prepared for the St. Louis University Law Journal’s “Teaching Trusts & Estates” iss...
In 1996 Congress gave its imprimatur to a modest qualified tuition program provision. Over the cours...
In this Article, Professor Madoff explores the ways in which the blunt tools of the wealth tax, and ...
This article discusses basic aspects of all three transfer taxes, with particular emphasis on the es...
This Article challenges the conventional wisdom that the estate tax is easily circumvented
Opposing political and social interests have long conducted a vigorous debate on whether gratuitous ...
Tax law is constantly evolving, never static, and always in the process of becoming something other ...
It has been noted … that the Reform Act amendments of the estate and gift taxes are exceedingly comp...
In their contributions to this Symposium, Professor Joseph Dodge, Professor Wendy Gerzog, and Profes...
The estate tax was enacted because of concerns about the impact of large concentrations of dynastic ...
This Article considers two aspects of converting the U.S. transfer tax system to one in which burden...
In 2000, Professor William Turnier proposed a package of three reforms to make the estate tax more “...
This paper is an edited transcript of the Lloyd Leva Plaine Distinguished Lecture, delivered at the ...
Recent efforts to repeal the wealth transfer tax system have prompted enormous discussion. In this A...
This article presents the results of a 1998 mail survey sent to members of the American Bar Associat...
This article was prepared for the St. Louis University Law Journal’s “Teaching Trusts & Estates” iss...
In 1996 Congress gave its imprimatur to a modest qualified tuition program provision. Over the cours...
In this Article, Professor Madoff explores the ways in which the blunt tools of the wealth tax, and ...
This article discusses basic aspects of all three transfer taxes, with particular emphasis on the es...
This Article challenges the conventional wisdom that the estate tax is easily circumvented
Opposing political and social interests have long conducted a vigorous debate on whether gratuitous ...
Tax law is constantly evolving, never static, and always in the process of becoming something other ...
It has been noted … that the Reform Act amendments of the estate and gift taxes are exceedingly comp...
In their contributions to this Symposium, Professor Joseph Dodge, Professor Wendy Gerzog, and Profes...
The estate tax was enacted because of concerns about the impact of large concentrations of dynastic ...
This Article considers two aspects of converting the U.S. transfer tax system to one in which burden...
In 2000, Professor William Turnier proposed a package of three reforms to make the estate tax more “...
This paper is an edited transcript of the Lloyd Leva Plaine Distinguished Lecture, delivered at the ...