Add to ORKGToday\u27s tax-encumbered citizen is not only aware that death and taxes are certain but also realizes that they walk hand-in-hand. At the most he may experience a sense of nostalgic grief over Pliny the Younger\u27s argument that an inheritance tax is an \u27unnatural\u27 tax, since it augments the grief and sorrow of the bereaved. He knows that as a matter of history Pliny\u27s argument, however touching and delicate, has not deterred ways and means committees, intent on meeting revenue needs
Individuals may be subject to federal estate and gift taxes when large transfers of property, money,...
In his Keynote Address Death Tax Politics at the October 2, 2015 Boston College Law School and Ame...
The proper taxation of the family under both the income tax and the estate tax has been debated for ...
Today\u27s tax-encumbered citizen is not only aware that death and taxes are certain but also realiz...
The problem arising when estate and inheritance taxes reach out and attempt to include transfers whi...
More than a century ago, Congress enacted the modern estate tax to help pay for World War I. Unlike ...
This paper surveys, integrates, and extends research on estate and gift taxes. The paper begins with...
In recent years the role of the estate, gift and generation-skipping transfer taxes within the feder...
Decedent, an attorney, in 1925, at the age of sixty-nine, established two spendthrift trusts-one for...
I do want to focus you on what I now see as the crucial social policy behind transfer taxes in Ameri...
[Extract] In 1789 Benjamin Franklin wrote the time honoured phrase, 'In this world nothing is certai...
This comment will examine the foregoing problem in light of several recent cases which have cast dou...
The first of the modern federal death tax laws, enacted in 1916 imposed upon the transfer of the ...
There is a nongoing debate about whether inheritance and estate taxes are effective in raising revenu...
Death taxes have been used in various forms in the United States, from a simple stamp tax to the com...
Individuals may be subject to federal estate and gift taxes when large transfers of property, money,...
In his Keynote Address Death Tax Politics at the October 2, 2015 Boston College Law School and Ame...
The proper taxation of the family under both the income tax and the estate tax has been debated for ...
Today\u27s tax-encumbered citizen is not only aware that death and taxes are certain but also realiz...
The problem arising when estate and inheritance taxes reach out and attempt to include transfers whi...
More than a century ago, Congress enacted the modern estate tax to help pay for World War I. Unlike ...
This paper surveys, integrates, and extends research on estate and gift taxes. The paper begins with...
In recent years the role of the estate, gift and generation-skipping transfer taxes within the feder...
Decedent, an attorney, in 1925, at the age of sixty-nine, established two spendthrift trusts-one for...
I do want to focus you on what I now see as the crucial social policy behind transfer taxes in Ameri...
[Extract] In 1789 Benjamin Franklin wrote the time honoured phrase, 'In this world nothing is certai...
This comment will examine the foregoing problem in light of several recent cases which have cast dou...
The first of the modern federal death tax laws, enacted in 1916 imposed upon the transfer of the ...
There is a nongoing debate about whether inheritance and estate taxes are effective in raising revenu...
Death taxes have been used in various forms in the United States, from a simple stamp tax to the com...
Individuals may be subject to federal estate and gift taxes when large transfers of property, money,...
In his Keynote Address Death Tax Politics at the October 2, 2015 Boston College Law School and Ame...
The proper taxation of the family under both the income tax and the estate tax has been debated for ...