Add to ORKGIt has been noted … that the Reform Act amendments of the estate and gift taxes are exceedingly complex, technically flawed in many respects, and frequently reflect policy judgments of questionable soundness. (Professor John H. McCord) The perhaps surprising conclusion compelled by our findings is that today\u27s millionaires, .as well as persons of lesser wealth, no more need pay a stiff estate and gift tax than did their predecessors. It may be that the real certainties of this world are death and tax avoidance. (Professor George Cooper) The two quotations at the head of this article are examples of the malaise within the legal profession concerning the lack of clarity in the gift and estate tax laws. The difficulties do not arise with...
The estate tax was enacted because of concerns about the impact of large concentrations of dynastic ...
In their contributions to this Symposium, Professor Joseph Dodge, Professor Wendy Gerzog, and Profes...
The complex rules governing the taxation of income from trusts and estates have at times been descri...
Today\u27s tax-encumbered citizen is not only aware that death and taxes are certain but also realiz...
The possibility of divergent tax treatment of economically similar situations has made section 2036 ...
In 2000, Professor William Turnier proposed a package of three reforms to make the estate tax more “...
This Article considers two aspects of converting the U.S. transfer tax system to one in which burden...
The last major reform in the United States estate and gift tax occurred in 1954. The system still ne...
In a previous article, we argued that contrary to the state of the law over 35 years ago — when Geor...
Recent legislation has left a gift and estate tax that will apply to far fewer than 1% of all decede...
This article traces the evolving judicial interpretation of the “adequate and full consideration” ex...
Supporters of the estate and gift tax argue that it provides progressivity in the federal tax system...
Lawyers face a difficult challenge in effectively planning for their clients\u27 estates in light of...
For several decades, total revenues raised by estate and gift taxes have roughly equalled those rais...
The best advice tax practitioners can give clients after the 2001 Tax Relief Act, is that the optima...
The estate tax was enacted because of concerns about the impact of large concentrations of dynastic ...
In their contributions to this Symposium, Professor Joseph Dodge, Professor Wendy Gerzog, and Profes...
The complex rules governing the taxation of income from trusts and estates have at times been descri...
Today\u27s tax-encumbered citizen is not only aware that death and taxes are certain but also realiz...
The possibility of divergent tax treatment of economically similar situations has made section 2036 ...
In 2000, Professor William Turnier proposed a package of three reforms to make the estate tax more “...
This Article considers two aspects of converting the U.S. transfer tax system to one in which burden...
The last major reform in the United States estate and gift tax occurred in 1954. The system still ne...
In a previous article, we argued that contrary to the state of the law over 35 years ago — when Geor...
Recent legislation has left a gift and estate tax that will apply to far fewer than 1% of all decede...
This article traces the evolving judicial interpretation of the “adequate and full consideration” ex...
Supporters of the estate and gift tax argue that it provides progressivity in the federal tax system...
Lawyers face a difficult challenge in effectively planning for their clients\u27 estates in light of...
For several decades, total revenues raised by estate and gift taxes have roughly equalled those rais...
The best advice tax practitioners can give clients after the 2001 Tax Relief Act, is that the optima...
The estate tax was enacted because of concerns about the impact of large concentrations of dynastic ...
In their contributions to this Symposium, Professor Joseph Dodge, Professor Wendy Gerzog, and Profes...
The complex rules governing the taxation of income from trusts and estates have at times been descri...