Works matching DE "GIFT tax laws"

Results: 51

'Repeal' of the Estate Tax.

Published in:

Journal of Financial Planning, 2001, v. 14, n. 11, p. 34

By:

Brody, Lawrence

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

By:

Gelardi, Alexander M. G.

Publication type:

Article

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

By:

Massin, S. Scott;
McGuire, Charles R.

Publication type:

Article

Family Limited Partnership Update and Planning Thoughts.

Published in:

Journal of Financial Service Professionals, 2010, v. 64, n. 1, p. 19

By:

Reardon, Dennis C.

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

By:

Paul Singleton, J.

Publication type:

Article

CAPITAL TAXATION IN AN AGE OF INEQUALITY.

Published in:

Southern California Law Review, 2017, v. 90, n. 3, p. 593

By:

KLEINBARD, EDWARD D.

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

By:

Faulkner, Brittany J.

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

By:

Reiber, Matthew A.

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

By:

W. K.

Publication type:

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

By:

Borggräfe, Joachim H.;
Staud, Mona-Larissa

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

By:

MAYNARD JR, GOLDBURN P.

Publication type:

Article

Gift Tax Returns & IRS Examination.

Published in:: 2017
Publication type:: Proceeding

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

By:

Vincent, Scott E.

Publication type:

Article

CHARITABLE GIFT PLANNING: IMPLICATIONS OF THE NEW RULES FOR GIFTS ON DEATH AND TRUST TAXATION.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2015, v. 63, n. 3, p. 803

By:

Ball, Bruce;
Diker, Lisa;
Sideris, Danielle

Publication type:

Article

Reforming the Meaning of "Charitable Gift": The Case for an Alternative to Split Receipting.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2009, v. 57, n. 4, p. 787

By:

Parachin, Adam

Publication type:

Article

Taxing Charities/Imposer les Organismes de Bienfaisance: Harmonization and Dissonance in Canadian Charity Law.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2007, v. 55, n. 3, p. 481

By:

Chan, Kathryn

Publication type:

Article

NEW REQUIREMENT TO FILE GIFT TAX RETURNS.

Published in:

CPA Journal, 2002, v. 72, n. 6, p. 65

By:

Grumet, Andrew M.;
Lipoff, Lawrence M.;
Schoenfeld, Susan R.;
Landau, Jerome;
Simon, Debra M.;
Sonet, Richard H.;
Brizard, Peter;
Gordon, Ellen G.;
Gold, Jeffrey S.;
Salupsky, Harriet B.

Publication type:

Article

OPPRESSED SHAREHOLDERS' RIGHTS CAN AFFECT ESTATE AND GIFT TAX VALUATION.

Published in:

CPA Journal, 2001, v. 71, n. 2, p. 64

By:

Greene, Martin;
Schnapp, Douglas;
Lipoff, Lawrence M.;
Schoenfeld, Susan R.;
Landau, Jerome;
Simon, Debra M.;
Sonet, Richard H.;
Brizard, Peter;
Gordon, Ellen G.;
Gold, Jeffrey S.;
Salupsky, Harriet B.

Publication type:

Article

Tax court allows annual gift exclusion.

Published in:

CPA Journal, 1993, v. 63, n. 9, p. 16

By:

Barton, Peter;
Weatherwax, Roy

Publication type:

Article

TRUSTS AND ESTATES.

Published in:

Syracuse Law Review, 2015, v. 65, n. 4, p. 945

By:

Martin, Julia J.

Publication type:

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

By:

Shepard, Scott Andrew

Publication type:

Article

In Tennessee, ‘T’ Stands for Trust.

Published in:

Tennessee Bar Journal, 2017, v. 53, n. 4, p. 24

By:

SMITH, EDDY R.

Publication type:

Article

The Healthy Prognosis for Estate Planning in Tennessee.

Published in:

Tennessee Bar Journal, 2012, v. 48, n. 12, p. 32

By:

SMITH, EDDY R.

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

By:

Mobley, Hunter R.;
Mobley, Jeffrey

Publication type:

Article

Managing Gift Tax: The Magic Wand(ry).

Published in:

Tennessee Bar Journal, 2012, v. 48, n. 8, p. 28

By:

Holbrook, Dan W.

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

By:

Melone, Matthew A.

Publication type:

Article

WHEN TO REPORT GIFTS.

Published in:

Strategic Finance, 2017, v. 99, n. 3, p. 20

By:

RINIER, JAMES W.;
CURATOLA, ANTHONY P.

Publication type:

Article

Sticky Copyrights: Discriminatory Tax Restraints on the Transfer of Intellectual Property.

Published in:

Washington & Lee Law Review, 2010, v. 67, n. 1, p. 25

By:

Crawford, Bridget J.;
Gans, Mitchell M.

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

By:

Scarcello, Samuel R.

Publication type:

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

By:

Schoenblum, Jeffrey

Publication type:

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

By:

Dietz, Eric

Publication type:

Article

Coming to America? Time to Seek International Tax Advice!

Published in:

Florida Bar Journal, 2017, v. 91, n. 2, p. 33

By:

Hadjilogiou, Steven;
Patel, Pratiksha R.;
Bruno, Michael J.

Publication type:

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

By:

Brown, Nathan R.;
DeStefano, John F.

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

By:

Pratt, David;
Brown, Nathan R.

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

By:

Pegg, Christopher;
Seymour, Nicole

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

By:

Bowman, Scott Andrew

Publication type:

Article

CONTRACTS AND THE REQUIREMENT OF CONSIDERATION: POSITING A UNIFIED NORMATIVE THEORY OF CONTRACTS, INTER VIVOS AND TESTAMENTARY GIFT TRANSFERS.

Published in:

North Dakota Law Review, 2015, v. 91, n. 3, p. 547

By:

JOHNSON JR., ALEX M.

Publication type:

Article

MARITAL SHARING OF TRANSFER TAX EXEMPTIONS.

Published in:

Boston College Law Review, 2016, v. 57, n. 3, p. 1061

By:

RYAN, KERRY A.

Publication type:

Article

TOWARD A REALITY-BASED ESTATE TAX.

Published in:

Boston College Law Review, 2016, v. 57, n. 3, p. 1037

By:

GERZOG, WENDY C.

Publication type:

Article

VALUATION, VALUES, NORMS: PROPOSALS FOR ESTATE AND GIFT TAX REFORM.

Published in:

Boston College Law Review, 2016, v. 57, n. 3, p. 979

By:

CRAWFORD, BRIDGET J.

Publication type:

Article

ALTERNATIVES TO THE GIFT AND ESTATE TAX.

Published in:

Boston College Law Review, 2016, v. 57, n. 3, p. 893

By:

DUFF, DAVID G.

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

By:

MADOFF, RAY D.

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

By:

McGarry, Kathleen

Publication type:

Article

Inter Vivos Gifts: An Anachronism?

Published in:

Journal of the American Taxation Association, 1980, v. 2, n. 1, p. 16

By:

Byars, Richard B.;
Nickerson, Charles A.

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

By:

Hickman-Ladd, Chantelle

Publication type:

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