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DEATH OF A LOOPHOLE: RECENT LEGISLATION AND CASE LAW DEALING WITH TAXATION OF INTEREST-FREE AND LOW-INTEREST LOANS.
- Published in:
- American Business Law Journal, 1986, v. 24, n. 1, doi. 10.1111/j.1744-1714.1986.tb00490.x
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- Article
CHARITABLE GIFT PLANNING: IMPLICATIONS OF THE NEW RULES FOR GIFTS ON DEATH AND TRUST TAXATION.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2015, v. 63, n. 3, p. 803
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- Article
Reforming the Meaning of "Charitable Gift": The Case for an Alternative to Split Receipting.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2009, v. 57, n. 4, p. 787
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- Article
Taxing Charities/Imposer les Organismes de Bienfaisance: Harmonization and Dissonance in Canadian Charity Law.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2007, v. 55, n. 3, p. 481
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- Article
CONTRACTS AND THE REQUIREMENT OF CONSIDERATION: POSITING A UNIFIED NORMATIVE THEORY OF CONTRACTS, INTER VIVOS AND TESTAMENTARY GIFT TRANSFERS.
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- North Dakota Law Review, 2015, v. 91, n. 3, p. 547
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- Publication type:
- Article
Gift Taxes on Donations to Social Welfare Organizations: De-Politicizing Social Welfare Organizations Or Politicizing the IRS?
- Published in:
- DePaul Business & Commercial Law Journal, 2013, v. 12, n. 1, p. 51
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- Article
Family Limited Partnership Update and Planning Thoughts.
- Published in:
- Journal of Financial Service Professionals, 2010, v. 64, n. 1, p. 19
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- Article
Which the Deader Hand? A Counter to the American Law Institute's Proposed Revival of Dying Perpetuities Rules.
- Published in:
- Tulane Law Review, 2012, v. 86, n. 3, p. 559
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- Publication type:
- Article
ADDRESSING WEALTH DISPARITIES: REIMAGINING WEALTH TAXATION AS A TOOL FOR BUILDING WEALTH.
- Published in:
- Denver University Law Review, 2015, v. 92, n. 1, p. 145
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- Article
WHEN TO REPORT GIFTS.
- Published in:
- Strategic Finance, 2017, v. 99, n. 3, p. 20
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- Article
Strange Bedfellows: The Federal Constitution, Out-of-State Nongrantor Accumulation Trusts, and the Complete Avoidance of State Income Taxation.
- Published in:
- Vanderbilt Law Review, 2014, v. 67, n. 6, p. 1945
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- Article
THE TAX CODE'S CROWDFUNDING DILEMMA: THE TEMPTATION OF KICKSTARTER CREATORS TO USE THE GIFT EXCLUSION UNDER SECTION 102(a).
- Published in:
- Hamline Law Review, 2014, v. 37, n. 2, p. 293
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- Article
Repeal of Estate Tax Takes Effect- Reinstatement Likely.
- Published in:
- Journal of Retirement Planning, 2010, v. 13, n. 1, p. 9
- Publication type:
- Article
Tax Tip: The Future of Tax Planning (At Least Until 2013!).
- Published in:
- Journal of Passthrough Entities, 2011, v. 14, n. 2, p. 49
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- Article
MARITAL SHARING OF TRANSFER TAX EXEMPTIONS.
- Published in:
- Boston College Law Review, 2016, v. 57, n. 3, p. 1061
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- Article
TOWARD A REALITY-BASED ESTATE TAX.
- Published in:
- Boston College Law Review, 2016, v. 57, n. 3, p. 1037
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- Article
VALUATION, VALUES, NORMS: PROPOSALS FOR ESTATE AND GIFT TAX REFORM.
- Published in:
- Boston College Law Review, 2016, v. 57, n. 3, p. 979
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- Article
ALTERNATIVES TO THE GIFT AND ESTATE TAX.
- Published in:
- Boston College Law Review, 2016, v. 57, n. 3, p. 893
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- Publication type:
- Article
CONSIDERING ALTERNATIVES: ARE THERE METHODS OTHER THAN THE ESTATE AND GIFT TAX THAT COULD BETTER ADDRESS PROBLEMS ASSOCIATED WITH WEALTH CONCENTRATION?
- Published in:
- Boston College Law Review, 2016, v. 57, n. 3, p. 883
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- Publication type:
- Article
The Estate Tax and Inter Vivos Transfers over Time.
- Published in:
- American Economic Review, 2013, v. 103, n. 3, p. 478, doi. 10.1257/aer.103.3.478
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- Publication type:
- Article
Verpflichtung zur Weitergabe der Erbschaft als Nachlassverbindlichkeit.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 24, p. 1162, doi. 10.9785/fr-2020-1022410
- Publication type:
- Article
Wegfall der Steuerbefreiung für ein Familienheim bei Aufgabe des Eigentums.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 24, p. 1162, doi. 10.9785/fr-2020-1022409
- Publication type:
- Article
Zustellung finanzgerichtlicher Urteile – Abziehbarkeit vergeblicher Rechtsverfolgungskosten als Nachlassverbindlichkeit.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 16, p. 792, doi. 10.9785/fr-2020-1021612
- Publication type:
- Article
Steuerliche Gewinnermittlung; Pauschale Bewertung von Rückstellungen für Zuwendungen anlässlich eines Dienstjubiläums.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 13, p. 654, doi. 10.9785/fr-2020-1021317
- Publication type:
- Article
Spendenabzug bei Schenkung eines Geldbetrags an den zusammenveranlagten Ehegatten mit der Auflage, ihn an eine steuerbegünstigte Körperschaft zu spenden.
- Published in:
- FinanzRundschau, 2019, v. 101, n. 12, p. 568, doi. 10.9785/fr-2019-1011210
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- Article
Die erbschaftsteuerliche Transparenz der Personengesellschaft: Weiterhin Richter(-un-)recht oder (zukünftig) Gesetzes- und Verfassungstreue?
- Published in:
- FinanzRundschau, 2019, v. 101, n. 4, p. 149, doi. 10.9785/fr-2019-1010402
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- Publication type:
- Article
Gift Tax Returns & IRS Examination.
- Published in:
- 2017
- Publication type:
- Proceeding
Inter Vivos Gifts: An Anachronism?
- Published in:
- Journal of the American Taxation Association, 1980, v. 2, n. 1, p. 16
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- Publication type:
- Article
Yes, Virginia, Tax Loopholes Still Exist: An Examination of the Tennessee Community Property Trust Act of 2010.
- Published in:
- University of Memphis Law Review, 2011, v. 42, n. 2, p. 369
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- Publication type:
- Article
UNTANGLING THE STRINGS: TRANSFER TAXATION OF RETAINED INTERESTS AND POWERS.
- Published in:
- Akron Law Review, 2015, v. 48, n. 3, p. 1
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- Publication type:
- Article
"THE UGLY STEPSISTER" - INHERITING THE DEFECTS OF NEBRASKA'S INHERITANCE TAX.
- Published in:
- Creighton Law Review, 2013, v. 46, n. 2, p. 285
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- Article
NEW REQUIREMENT TO FILE GIFT TAX RETURNS.
- Published in:
- CPA Journal, 2002, v. 72, n. 6, p. 65
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- Publication type:
- Article
OPPRESSED SHAREHOLDERS' RIGHTS CAN AFFECT ESTATE AND GIFT TAX VALUATION.
- Published in:
- CPA Journal, 2001, v. 71, n. 2, p. 64
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- Publication type:
- Article
Tax court allows annual gift exclusion.
- Published in:
- CPA Journal, 1993, v. 63, n. 9, p. 16
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- Publication type:
- Article
TRANSFER TAXES IN FLUX: A COMPARISON OF ALTERNATIVE PLANS FOR GRAT REFORM.
- Published in:
- Northwestern University Law Review, 2012, v. 107, n. 1, p. 321
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- Publication type:
- Article
KNOW YOUR WORTH: VALUING MARRIAGE AND THE RELINQUISHMENT OF MARITAL RIGHTS IN ESTATE & GIFT TAX LAW.
- Published in:
- Oklahoma City University Law Review, 2018, v. 43, n. 2, p. 101
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- Article
Sticky Copyrights: Discriminatory Tax Restraints on the Transfer of Intellectual Property.
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- Washington & Lee Law Review, 2010, v. 67, n. 1, p. 25
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- Publication type:
- Article
In Tennessee, ‘T’ Stands for Trust.
- Published in:
- Tennessee Bar Journal, 2017, v. 53, n. 4, p. 24
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- Article
The Healthy Prognosis for Estate Planning in Tennessee.
- Published in:
- Tennessee Bar Journal, 2012, v. 48, n. 12, p. 32
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- Publication type:
- Article
Year-End Gifts at All-Time Low Price! Shop Now to Avoid the Holiday Rush!
- Published in:
- Tennessee Bar Journal, 2012, v. 48, n. 11, p. 26
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- Article
Managing Gift Tax: The Magic Wand(ry).
- Published in:
- Tennessee Bar Journal, 2012, v. 48, n. 8, p. 28
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- Article
8th Circuit Rules Transfer Restrictions Properly Disregarded in Family Partnership Case.
- Published in:
- Journal of the Missouri Bar, 2010, v. 66, n. 3, p. 158
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- Article
CAPITAL TAXATION IN AN AGE OF INEQUALITY.
- Published in:
- Southern California Law Review, 2017, v. 90, n. 3, p. 593
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- Article
'Repeal' of the Estate Tax.
- Published in:
- Journal of Financial Planning, 2001, v. 14, n. 11, p. 34
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- Publication type:
- Article
The Expatriation Rules of the Heroes Earnings Assistance and Relief Tax Act of 2008.
- Published in:
- International Tax Journal, 2009, v. 35, n. 3, p. 83
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- Article
Demystifying the Qualified Payment Right: Structuring and Administering a §2701-Compliant Entity.
- Published in:
- Florida Bar Journal, 2017, v. 91, n. 3, p. 36
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- Publication type:
- Article
Coming to America? Time to Seek International Tax Advice!
- Published in:
- Florida Bar Journal, 2017, v. 91, n. 2, p. 33
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- Publication type:
- Article
Estate Planning in 2015 and Beyond: No Longer a One-Size-Fits-All Approach.
- Published in:
- Florida Bar Journal, 2015, v. 89, n. 2, p. 24
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- Publication type:
- Article
Rethinking I.R.C. §2701 in the Era of Large Gift Tax Exemptions.
- Published in:
- Florida Bar Journal, 2013, v. 87, n. 9, p. 34
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- Publication type:
- Article
Should I Stay or Should I Go? Tax Considerations in U.S. Expatriation.
- Published in:
- Florida Bar Journal, 2012, v. 86, n. 8, p. 48
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- Publication type:
- Article