Add to ORKGTax law is constantly evolving, never static, and always in the process of becoming something other than it was. In the following survey, Professor Chaffin brings us abreast of the latest changes in the field of estate and gift tax and gives us insight into the future direction of the law in this area
The community property system has always been a thorn in the side of the federal tax structure. The ...
Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 20...
This article discusses the recent Tax Court decision in Pierre and the effect for gift tax purposes ...
Tax law is constantly evolving, never static, and always in the process of becoming something other ...
The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the esta...
Today\u27s tax-encumbered citizen is not only aware that death and taxes are certain but also realiz...
Understanding Estate and Gift Taxation is new to the LexisNexis Understanding Series. This book is d...
面對經濟景氣停滯、財政赤字急遽惡化及相關社會福利支出等種種不利因素，我國政府在衡酌國際金融危機及稅制改革潮流下，於2009年將遺贈稅之最高邊際稅率由50％大幅調降為單一稅率10％，同時提高免稅額。就修...
The Excise, Estate and Gift Tax Adjustment Act of 1970 will result in a temporary increase in the re...
On 7/6/04, the IRS issued Rev. Rul. 2004-64 (the Ruling ). It addresses (1) gift tax consequences o...
There is considerable support for extending the temporary repeal of the federal estate tax in 2010 i...
Because giving a gift involves tax consequences to the donors, they have made various successful att...
In their contributions to this Symposium, Professor Joseph Dodge, Professor Wendy Gerzog, and Profes...
Recent efforts to repeal the wealth transfer tax system have prompted enormous discussion. In this A...
While the estate and gift tax area has by no means been ignored in the legal literature, it has not ...
The community property system has always been a thorn in the side of the federal tax structure. The ...
Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 20...
This article discusses the recent Tax Court decision in Pierre and the effect for gift tax purposes ...
Tax law is constantly evolving, never static, and always in the process of becoming something other ...
The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the esta...
Today\u27s tax-encumbered citizen is not only aware that death and taxes are certain but also realiz...
Understanding Estate and Gift Taxation is new to the LexisNexis Understanding Series. This book is d...
面對經濟景氣停滯、財政赤字急遽惡化及相關社會福利支出等種種不利因素，我國政府在衡酌國際金融危機及稅制改革潮流下，於2009年將遺贈稅之最高邊際稅率由50％大幅調降為單一稅率10％，同時提高免稅額。就修...
The Excise, Estate and Gift Tax Adjustment Act of 1970 will result in a temporary increase in the re...
On 7/6/04, the IRS issued Rev. Rul. 2004-64 (the Ruling ). It addresses (1) gift tax consequences o...
There is considerable support for extending the temporary repeal of the federal estate tax in 2010 i...
Because giving a gift involves tax consequences to the donors, they have made various successful att...
In their contributions to this Symposium, Professor Joseph Dodge, Professor Wendy Gerzog, and Profes...
Recent efforts to repeal the wealth transfer tax system have prompted enormous discussion. In this A...
While the estate and gift tax area has by no means been ignored in the legal literature, it has not ...
The community property system has always been a thorn in the side of the federal tax structure. The ...
Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 20...
This article discusses the recent Tax Court decision in Pierre and the effect for gift tax purposes ...