Works matching Gift tax

Results: 898

LA TRIBUTACIÓN DEL AJUAR DOMÉSTICO EN EL IMPUESTO SOBRE SUCESIONES Y DONACIONES: ANÁLISIS Y CONSECUENCIAS DE LA NUEVA DOCTRINA DEL TRIBUNAL SUPREMO.

Published in:

Crónica Tributaria, 2020, v. 177, n. 4, p. 69, doi. 10.47092/CT.20.4.3

By:

Rovira Ferrer, Irene

Publication type:

Article

Life's Two Certainties: An Estate and Gift Tax Consulting Case.

Published in:

Issues in Accounting Education, 2013, v. 28, n. 3, p. 617, doi. 10.2308/iace-50401

By:

Huston, G. Ryan;
Huston, Janet M.

Publication type:

Article

GIFT TAX IMPLICATIONS ON MONETARY ASSET TRANSFERS FROM NONRESIDENTS.

Published in:

Journal of Theoretical Accounting Research, 2015, v. 10, n. 2, p. 1

By:

Petkov, Rossen

Publication type:

Article

Save the Gold Watch Receipt: An Analysis of the Gift Tax on Athlete Retirement Gifts.

Published in:

Journal of Legal Aspects of Sport, 2019, v. 29, n. 2, p. 171, doi. 10.18060/23239

By:

Williams, Dylan P.;
Tutka, Patrick

Publication type:

Article

THE JUDICIARY'S AXIOLOGICAL REVISION OF TAX LAW - COMMENTS IN THE CONTEXT OF EXEMPTION FOR THE NEXT OF KIN IN INHERITANCE AND GIFT TAX.

Published in:

International Journal of Legal Studies ( IJOLS ), 2022, v. 11, n. 1, p. 23, doi. 10.5281/zenodo.6891868

By:

Zając, Konrad

Publication type:

Article

INHERITANCE TAX, GIFT TAX AND REAL ESTATE TRANSFER TAX IN THE CZECH REPUBLIC.

Published in:

Socialinių Mokslų Studijos, 2010, v. 2, n. 6, p. 93

By:

Bohac, Radim

Publication type:

Article

Erweiterte unbeschränkte Schenkungsteuerpflicht.

Published in:: FinanzRundschau, 2023, v. 105, n. 21, p. 1004, doi. 10.9785/fr-2023-1052113
Publication type:: Article

Erbschaft- und Schenkungsteuer: Abfindungszahlung im Scheidungsfall.

Published in:: FinanzRundschau, 2022, v. 104, n. 7, p. 315, doi. 10.9785/fr-2022-1040709
Publication type:: Article

Zuwendungen einer Schweizer Stiftung (Schenkungsteuer).

Published in:: FinanzRundschau, 2021, v. 103, n. 21, p. 1042, doi. 10.9785/fr-2021-1032116
Publication type:: Article

Erbschaft- und Schenkungsteuer: Maßgebende Steuerklasse beim Erwerb vom biologischen Vater.

Published in:: FinanzRundschau, 2021, v. 103, n. 18, p. 902, doi. 10.9785/fr-2021-1031811
Publication type:: Article

Federal Constitutional Court Declares Inheritance and Gift Tax Act Unconstitutional.

Published in:

German Law Journal, 2015, v. 16, n. 5, p. 1235, doi. 10.1017/s2071832200021106

By:

Kube, Hanno

Publication type:

Article

Estate & Succession Planning Corner Effective Gift Tax Return Filings.

Published in:

Journal of Passthrough Entities, 2017, v. 20, n. 1, p. 9

By:

Richman, Lawrence I.

Publication type:

Article

What Alternative to the Estate and Gift Taxes?

Published in:

California Law Review, 1950, v. 38, n. 1, p. 150

By:

Rudick, Harry J.

Publication type:

Article

An Introduction to Revision of the Federal Estate and Gift Taxes.

Published in:

California Law Review, 1950, v. 38, n. 1, p. 1

By:

Surrey, Stanley S.

Publication type:

Article

Gift Tax Returns on Extension.

Published in:

CPA Journal, 2022, v. 92, n. 5/6, p. 72

By:

Shenkman, Martin M.

Publication type:

Article

Why Not Use Estate and Gift Taxes to Finance Social Security?

Published in:

Challenge (05775132), 1977, v. 20, n. 1, p. 62, doi. 10.1080/05775132.1977.11470305

By:

Bonii, Joseph M.;
Legle, John B.

Publication type:

Article

GIFT AND ESTATE TAX CONSEQUENCES OF GROUP-TERM LIFE INSURANCE.

Published in:

Journal of Financial Planning, 1991, v. 4, n. 4, p. 185

By:

Krass, Stephen J.;
Alicea, Cynthia L.

Publication type:

Article

Erbschaft- und Schenkungsteuer.

Published in:: FinanzRundschau, 2019, v. 101, n. 14, p. 668, doi. 10.9785/fr-2019-1011410
Publication type:: Article

Pauschale Einkommensteuer auf Geschenke unterliegt Abzugsverbot.

Published in:: FinanzRundschau, 2019, v. 101, n. 1, p. 40, doi. 10.9785/fr-2019-1010113
Publication type:: Article

Gift tax Compliance in Bangladesh: Evidence from Dhaka City.

Published in:

ASA University Review, 2015, v. 9, n. 2, p. 185

By:

Biswas, Md. Islam

Publication type:

Article

Don't Look a Gift Tax Exclusion in the Mouth: How Striving for Present Control Resulted in a "Future Interest" in Fisher v. United States.

Published in:

Tax Lawyer, 2012, v. 65, n. 2, p. 445

By:

Stake, Laura

Publication type:

Article

ARE GIFT DEMAND LOANS OF TANGIBLE PROPERTY SUBJECT TO THE GIFT TAX?

Published in:

Virginia Tax Review, 2010, v. 30, n. 1, p. 181

By:

Dodge, Joseph M.

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

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

GUARANTEED WEALTH? A NEW WAY OF THINKING ABOUT THE GIFT TAX TREATMENT OF LOAN GUARANTEES.

Published in:

Florida Tax Review, 2023, v. 27, n. 1, p. 304

By:

Reis, Eric

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 Tax and its Incorporation into the Income Tax.

Published in:

International Advances in Economic Research, 2016, v. 22, n. 3, p. 359, doi. 10.1007/s11294-016-9593-9

By:

Sobotovicova, Sarka

Publication type:

Article

Gift Tax Returns & IRS Examination.

Published in:: 2017
Publication type:: Proceeding

Changes to Connecticut Gift and Estate Taxes.

Published in:: CPA Journal, 2005, v. 75, n. 9, p. 15
Publication type:: Article

MAXIMIZING THE GIFT TAX EXEMPTION.

Published in:

CPA Journal, 2002, v. 72, n. 8, p. 66

By:

Latwin, Barbara;
Greene, Barbara;
Miller, Milton;
Bregman, William;
Sarenski, Theodore J.;
Marcus, David R.

Publication type:

Article

GIFT TAXES: BEYOND THE $325,000 EXEMPTION INCREASE.

Published in:: CPA Journal, 2002, v. 72, n. 4, p. 62
Publication type:: Article

Gift to Family Corporation does not Qualify for Gift Tax Annual Exclusion.

Published in:

CPA Journal, 1999, v. 69, n. 5, p. 76

By:

Aaronson, Marc A.;
Kramer, Eric M.;
Kahn, Alan D.;
Sonet, Richard H.;
Colella, Frank G.;
Lipoff, Lawrence M.;
Landau, Jerome;
McEvoy, James B.;
Szerlip, Nathan H.;
Jones, Lenore J.

Publication type:

Article

OF RED BAGS AND FAMILY LIMITED PARTNERSHIPS: REFORMING THE ESTATE AND GIFT TAX VALUATION RULES TO ACHIEVE HORIZONTAL EQUITY.

Published in:

University of Louisville Law Review, 2012, v. 51, n. 2, p. 239

By:

Coverdale, John F.

Publication type:

Article

The New Gift Tax Audits: A Look at the Recent IRS Initiative to Identify Nonfilers Using State Property Records.

Published in:

Journal of Tax Practice & Procedure, 2011, v. 13, n. 4, p. 29

By:

Ungerman, Josh O.;
Fowler Jr., Charles E.

Publication type:

Article

The tax treatment of donor-restricted charitable gifts.

Published in:

Australian Tax Forum, 2021, v. 36, n. 1, p. 103

By:

Silver, Natalie

Publication type:

Article

Announcing ... Federal Estate & Gift Taxes: Code and Regulations.

Published in:: Journal of Retirement Planning, 2008, v. 11, n. 3, p. 30
Publication type:: Article

GIFT AND ESTATE TAXES: THE CASE FOR DEUNIFICATION.

Published in:

Harvard Journal on Legislation, 2020, v. 57, n. 2, p. 439

By:

SOLED, JAY A.

Publication type:

Article

Follow the Money: Using "Cash Flow" to Help Understand Gift Tax Concepts.

Published in:

Journal of Financial Service Professionals, 2022, v. 76, n. 2, p. 29

By:

McLennon, Mark J.

Publication type:

Article

Erwerb eines Geschäftsanteils durch Pooltreuhänder – Schenkungsteuer im Managermodell.

Published in:: FinanzRundschau, 2022, v. 104, n. 18, p. 855, doi. 10.9785/fr-2022-1041809
Publication type:: Article

Erbschaft- und Schenkungsteuer.

Published in:: FinanzRundschau, 2021, v. 103, n. 19, p. 960, doi. 10.9785/fr-2021-1031910
Publication type:: Article

Steuerbegünstigte Schenkung eines Kommanditanteils.

Published in:: FinanzRundschau, 2021, v. 103, n. 16, p. 809, doi. 10.9785/fr-2021-1031612
Publication type:: Article

Death in the Soy Field Down Under: Inheritance and Gift Tax in Argentina's Buenos Aires Province.

Published in:

Journal of Wealth Management, 2011, v. 14, n. 1, p. 93, doi. 10.3905/jwm.2011.14.1.093

By:

AYUSO, JAVIER ENRIQUE;
LIPOVETZKY, EZEQUIEL;
VERGARA, EDWARD A.

Publication type:

Article

Gift tax: Rules produce lower tax than estate tax for same distribution.

Published in:

CPA Journal, 1995, v. 65, n. 8, p. 58

By:

Wolosky, Gabe M.

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

Joint ownership of real property by spouses: Estate and gift tax consequences.

Published in:

American Bar Association Journal, 1979, v. 65, n. 12, p. 1856

By:

Joy, Jeffrey C.

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

Maximizing Estate Planning Opportunities in a Higher- Interest-Rate Environment: After a series of rate hikes with more expected, planners should reassess gift and income tax strategies.

Published in:

Journal of Financial Planning, 2022, v. 35, n. 10, p. 63

By:

Herzberg, Philip

Publication type:

Article

Przesłanki prawne zwolnienia nabycia własności gruntów rolnych z podatku od spadków i darowizn.

Published in:

Przeglad Prawa Rolnego, 2024, v. 34, n. 1, p. 149, doi. 10.14746/ppr.2024.34.1.9

By:

OFIARSKI, ZBIGNIEW

Publication type:

Article

Administration's proposals for estate and gift tax.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2012, v. 23, n. 4, p. 71, doi. 10.1002/jcaf.21773

By:

Strobel, Caroline D.

Publication type:

Article

AN EMPIRICAL INQUIRY INTO THE TAX COURT'S UTILIZATION OF GUIDELINES FOR VALUING CLOSELY HELD STOCK FOR ESTATE AND GIFT TAX PURPOSES.

Published in:

Nebraska Journal of Economics & Business, 1979, v. 18, n. 2, p. 63

By:

Englebreecht, Ted D.;
Copeland, Ronald M.;
Davison, Dale L.

Publication type:

Article