Add to ORKGIn response to the sham divorce tactic, the IRS recently issued Revenue Ruling 76-255. The author, professor of law at Boston University School of Law, although sympathetic with the IRS\u27s position in the Ruling, poin4s out situations where the divorce-remarriage may possibly be considered valid because of the existence of nontax effects
The purpose of this Article is to consider the tax consequences of divorce, particularly those probl...
The no fault divorce revolution continues apace. Since publication of Professor Fox\u27s and my su...
This paper presents the story of United States v. Davis, 370 U.S. 162 (1962), which provided needed ...
In response to the sham divorce tactic, the IRS recently issued Revenue Ruling 76-255. The author,...
This Note examines the propriety of applying the sham doctrine to tax-motivated divorces. Section I ...
Many tax consequences arise subsequent to the breakdown of marriage. The tax implications arising up...
Full-text available at SSRN. See link in this record.This article addresses an important United Stat...
In a recent memorandum, the IRS’s Office of Chief Counsel reversed its position on the application o...
Getting a divorce is a life-changing event. It is an emotional time but it is important to make sure...
This 2002 article explores the tax consequences of transfers in divorce and suggests how the tax con...
Tax professionals have always had to advise clients on the consequences of marriage and divorce—how ...
Petitioner and her husband separated in January 1919 after marital difficulties. The following seque...
The tax world for same-sex couples changed dramatically on June 26, 2013, when the United States Sup...
Using a trust to satisfy a husband\u27s\u27 obligation to support his wife after divorce can be an a...
Although the Supreme Court’s recent ruling in Windsor v. US allows for federal recognition of same-s...
The purpose of this Article is to consider the tax consequences of divorce, particularly those probl...
The no fault divorce revolution continues apace. Since publication of Professor Fox\u27s and my su...
This paper presents the story of United States v. Davis, 370 U.S. 162 (1962), which provided needed ...
In response to the sham divorce tactic, the IRS recently issued Revenue Ruling 76-255. The author,...
This Note examines the propriety of applying the sham doctrine to tax-motivated divorces. Section I ...
Many tax consequences arise subsequent to the breakdown of marriage. The tax implications arising up...
Full-text available at SSRN. See link in this record.This article addresses an important United Stat...
In a recent memorandum, the IRS’s Office of Chief Counsel reversed its position on the application o...
Getting a divorce is a life-changing event. It is an emotional time but it is important to make sure...
This 2002 article explores the tax consequences of transfers in divorce and suggests how the tax con...
Tax professionals have always had to advise clients on the consequences of marriage and divorce—how ...
Petitioner and her husband separated in January 1919 after marital difficulties. The following seque...
The tax world for same-sex couples changed dramatically on June 26, 2013, when the United States Sup...
Using a trust to satisfy a husband\u27s\u27 obligation to support his wife after divorce can be an a...
Although the Supreme Court’s recent ruling in Windsor v. US allows for federal recognition of same-s...
The purpose of this Article is to consider the tax consequences of divorce, particularly those probl...
The no fault divorce revolution continues apace. Since publication of Professor Fox\u27s and my su...
This paper presents the story of United States v. Davis, 370 U.S. 162 (1962), which provided needed ...