Add to ORKGThe Sixth Circuit, in National City Bank v. United States, held that the possession by the decedent of the power to alter the ultimate disposition of property, in the absence of any exercise of that power, was not sufficient in itself to constitute a transfer under section 2036(a)(1) of the Internal Revenue Code
In 1936 decedent established an irrevocable trust naming herself and relatives as beneficiaries. The...
The recent decision by the Supreme Court in United States v. Jacobs deals with the troublesome issue...
Under Section 811 (e)(2), (g)(4) of the Internal Revenue Code, as amended by sections 402 and 404 of...
The Sixth Circuit, in National City Bank v. United States, held that the possession by the decedent ...
The manifest reluctance in recent years on the part of the Supreme Court to declare any provision of...
In 1919 decedent transferred property in irrevocable trust, income to be paid to X for life and on X...
Section 2036(a)(1) of the Internal Revenue Code\u27 throws back intothe decedent\u27s gross estate t...
The decedent purchased several single-premium annuity contracts, the annuity payments to be made to ...
As is to be expected, many individuals desire to avoid the inclusion of all their property in their ...
The possibility of divergent tax treatment of economically similar situations has made section 2036 ...
The federal estate tax has, at all times since its adoption in 1916, provided for the inclusion in t...
Decedent, an attorney, in 1925, at the age of sixty-nine, established two spendthrift trusts-one for...
It appears that Heasty v. United States has eliminated the previous uncertain estate tax consequence...
The first of the modern federal death tax laws, enacted in 1916 imposed upon the transfer of the ...
In 1928, decedent established a trust giving his wife the income for her life, with a remainder to h...
In 1936 decedent established an irrevocable trust naming herself and relatives as beneficiaries. The...
The recent decision by the Supreme Court in United States v. Jacobs deals with the troublesome issue...
Under Section 811 (e)(2), (g)(4) of the Internal Revenue Code, as amended by sections 402 and 404 of...
The Sixth Circuit, in National City Bank v. United States, held that the possession by the decedent ...
The manifest reluctance in recent years on the part of the Supreme Court to declare any provision of...
In 1919 decedent transferred property in irrevocable trust, income to be paid to X for life and on X...
Section 2036(a)(1) of the Internal Revenue Code\u27 throws back intothe decedent\u27s gross estate t...
The decedent purchased several single-premium annuity contracts, the annuity payments to be made to ...
As is to be expected, many individuals desire to avoid the inclusion of all their property in their ...
The possibility of divergent tax treatment of economically similar situations has made section 2036 ...
The federal estate tax has, at all times since its adoption in 1916, provided for the inclusion in t...
Decedent, an attorney, in 1925, at the age of sixty-nine, established two spendthrift trusts-one for...
It appears that Heasty v. United States has eliminated the previous uncertain estate tax consequence...
The first of the modern federal death tax laws, enacted in 1916 imposed upon the transfer of the ...
In 1928, decedent established a trust giving his wife the income for her life, with a remainder to h...
In 1936 decedent established an irrevocable trust naming herself and relatives as beneficiaries. The...
The recent decision by the Supreme Court in United States v. Jacobs deals with the troublesome issue...
Under Section 811 (e)(2), (g)(4) of the Internal Revenue Code, as amended by sections 402 and 404 of...