Add to ORKGThe purpose of this Comment is to discuss the interrelationship between the recognition of informal family farm partnerships and the determination of the property to be included in a decedent\u27s estate for federal estate tax purposes. This article briefly examines the structure of the estate tax system and proceeds with a discussion of the impact which the recognition of informal family farm partnerships has on the computation of estate and income tax. I. Introduction II. The Federal Estate Tax ... A. History of Federal Estate Taxation ... B. Estate Tax and Property Includable in the Gross Estate III. Determination of Partnership Status ... A. Federal Tax Law Determinative of Status ... B. Partnership Definitions ... C. Distinction betwee...
This comment will examine the federal gift, estate, and income tax consequences of antenuptial contr...
Examines Internal Revenue Code provisions on farmland as an inheritable asset, including those provi...
Early cases involving the government\u27s invocation of section 2036(a) to combat the use of family ...
The purpose of this Comment is to discuss the interrelationship between the recognition of informal ...
This article critically examines the conflicting estate tax definitions of family in I.R.C. Sections...
This comment will examine the foregoing problem in light of several recent cases which have cast dou...
Up to the early 1960's, Federal estate and gift taxes were not large enough to present a major probl...
The tax code bestows various benefits upon married taxpayers based on the presumption that married i...
4 pp.The federal estate tax is an excise tax levied on the privilege of transferring property at dea...
One central divide that has emerged on the federal estate tax issue is whether or not it adversely a...
To begin, Part I of this Article examines the estate tax in various societies, both in classic redi...
This comment will explore the existing variations in four commonly encountered areas: joint interest...
I. Introduction II. Partnership for Federal Tax Purposes … A. “Partnership”: The Statutory Definitio...
This Note will first provide a brief background outlining the incidents of joint tenancy which make ...
In 1939, petitioner sold certain ranch properties and half of his herd of blooded cattle to his four...
This comment will examine the federal gift, estate, and income tax consequences of antenuptial contr...
Examines Internal Revenue Code provisions on farmland as an inheritable asset, including those provi...
Early cases involving the government\u27s invocation of section 2036(a) to combat the use of family ...
The purpose of this Comment is to discuss the interrelationship between the recognition of informal ...
This article critically examines the conflicting estate tax definitions of family in I.R.C. Sections...
This comment will examine the foregoing problem in light of several recent cases which have cast dou...
Up to the early 1960's, Federal estate and gift taxes were not large enough to present a major probl...
The tax code bestows various benefits upon married taxpayers based on the presumption that married i...
4 pp.The federal estate tax is an excise tax levied on the privilege of transferring property at dea...
One central divide that has emerged on the federal estate tax issue is whether or not it adversely a...
To begin, Part I of this Article examines the estate tax in various societies, both in classic redi...
This comment will explore the existing variations in four commonly encountered areas: joint interest...
I. Introduction II. Partnership for Federal Tax Purposes … A. “Partnership”: The Statutory Definitio...
This Note will first provide a brief background outlining the incidents of joint tenancy which make ...
In 1939, petitioner sold certain ranch properties and half of his herd of blooded cattle to his four...
This comment will examine the federal gift, estate, and income tax consequences of antenuptial contr...
Examines Internal Revenue Code provisions on farmland as an inheritable asset, including those provi...
Early cases involving the government\u27s invocation of section 2036(a) to combat the use of family ...