Add to ORKGWhen pre-death estate planning is absent or ineffective, the executor of an estate consisting primarily of stock of a closely held corporation faces a problem in deriving the liquidity necessary to pay estate taxes. The problem is aggravated if the beneficiaries wish to maintain the current balance of control in the closely held corporation. As a practical guide to executors in this situation, the author discusses the provisions of the Internal Revenue Code which can help mitigate the problem
The purpose of this Comment is to discuss the interrelationship between the recognition of informal ...
Post mortem decisions are an essential element in properly effectuating any estate plan. The client’...
We previously suggested in this Journal that post-death publicity rights could be excluded from the ...
When pre-death estate planning is absent or ineffective, the executor of an estate consisting primar...
The enactment of the Economic Recovery Tax Act of 1981 (hereinafter referred to as the 1981 Act ) w...
The close corporation is generally formed by a small group who take an active part in the business a...
It is the purpose of this comment to examine the existing law with regard to estate corporations, in...
In this article, the author points out that the tax hazards and tax saving opportunities presented i...
This article explores a recurring issue of asset valuation for estate tax purposes, which the Elev...
The subject matter of this article will be treated under three heads dealing with, (A), the power of...
Section 2053 of the Internal Revenue Code allows the executor to deduct from the gross estate amount...
This article looks into the situation in which Section 303 is beign planned for use in a corporation...
This Recent Development will examine the relationship between two Code provisions that are essential...
This Note argues that although the Tennessee-Carolina majority adopts overbroad language and ignores...
Owners of close corporations have for many years entered into agreements with each other requiring a...
The purpose of this Comment is to discuss the interrelationship between the recognition of informal ...
Post mortem decisions are an essential element in properly effectuating any estate plan. The client’...
We previously suggested in this Journal that post-death publicity rights could be excluded from the ...
When pre-death estate planning is absent or ineffective, the executor of an estate consisting primar...
The enactment of the Economic Recovery Tax Act of 1981 (hereinafter referred to as the 1981 Act ) w...
The close corporation is generally formed by a small group who take an active part in the business a...
It is the purpose of this comment to examine the existing law with regard to estate corporations, in...
In this article, the author points out that the tax hazards and tax saving opportunities presented i...
This article explores a recurring issue of asset valuation for estate tax purposes, which the Elev...
The subject matter of this article will be treated under three heads dealing with, (A), the power of...
Section 2053 of the Internal Revenue Code allows the executor to deduct from the gross estate amount...
This article looks into the situation in which Section 303 is beign planned for use in a corporation...
This Recent Development will examine the relationship between two Code provisions that are essential...
This Note argues that although the Tennessee-Carolina majority adopts overbroad language and ignores...
Owners of close corporations have for many years entered into agreements with each other requiring a...
The purpose of this Comment is to discuss the interrelationship between the recognition of informal ...
Post mortem decisions are an essential element in properly effectuating any estate plan. The client’...
We previously suggested in this Journal that post-death publicity rights could be excluded from the ...