Add to ORKGThis article is an attempt to deal with the larger whole of community property divisions. It concludes with a proposal that, inasmuch as marriages in community property states are similar to partnerships, the dissolution of marriages should be treated for tax purposes in a manner similar to the dissolution of partnerships
This article analyzes in detail the provisions of the 1984 Tax Reform Act relating to property settl...
Many tax consequences arise subsequent to the breakdown of marriage. The tax implications arising up...
Since the adoption of the Marital Property Act by the General Assembly, the Act has been the subject...
This article is an attempt to deal with the larger whole of community property divisions. It concl...
The systems that have been created in community property states to address the management of various...
The economic settlement accompanying a marriage dissolution may consist of one or both of the follow...
This article addresses an important area of historical disagreement among the community property sta...
The characterization of the rents, issues and profits from separate property brought into or acquire...
The purpose of this Article is to consider the tax consequences of divorce, particularly those probl...
This Article will assess the effect of living separate and apart in a defunct marriage on the typica...
State participation in domestic relations, particularly divorce, is a form of societal protection. W...
Prior to 1948 it was immediately apparent that any discussion of federal estate and gift taxation ha...
The statute which creates the husband-wife contract commonly referred to as the community property a...
This article analyzes community property and separate property distributions on dissolution of marri...
Over the past ten years every writer venturing to discuss domestic relations must have been tempted ...
This article analyzes in detail the provisions of the 1984 Tax Reform Act relating to property settl...
Many tax consequences arise subsequent to the breakdown of marriage. The tax implications arising up...
Since the adoption of the Marital Property Act by the General Assembly, the Act has been the subject...
This article is an attempt to deal with the larger whole of community property divisions. It concl...
The systems that have been created in community property states to address the management of various...
The economic settlement accompanying a marriage dissolution may consist of one or both of the follow...
This article addresses an important area of historical disagreement among the community property sta...
The characterization of the rents, issues and profits from separate property brought into or acquire...
The purpose of this Article is to consider the tax consequences of divorce, particularly those probl...
This Article will assess the effect of living separate and apart in a defunct marriage on the typica...
State participation in domestic relations, particularly divorce, is a form of societal protection. W...
Prior to 1948 it was immediately apparent that any discussion of federal estate and gift taxation ha...
The statute which creates the husband-wife contract commonly referred to as the community property a...
This article analyzes community property and separate property distributions on dissolution of marri...
Over the past ten years every writer venturing to discuss domestic relations must have been tempted ...
This article analyzes in detail the provisions of the 1984 Tax Reform Act relating to property settl...
Many tax consequences arise subsequent to the breakdown of marriage. The tax implications arising up...
Since the adoption of the Marital Property Act by the General Assembly, the Act has been the subject...