Section 2013 and Estate of Harrison: statutory quirk meets common disaster
Article Abstract:
The author analyzes a section of the Internal Revenue Code that permits a decedent's estate to obtain an estate tax credit for estate tax paid by another estate with respect to the transfer of property to the decedent. A related case is discussed.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2000
User Contributions:
Comment about this article or add new information about this topic:
Family limited partnerships: the open issues
Article Abstract:
The author discusses issues regarding the tax status of family limited partnerships under IRC section 2036.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
The burden of proving fair market value
Article Abstract:
The author discusses three decisions of the US 9th Circuit Court of Appeals addressing the question of who bears the burden of proof in federal estate and gift tax valuation controversies.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Regulating gene data; U.S. and E.U. may implement restrictions on patent rights and statutues to protect privacy
- Abstracts: The felon vote; millions of prisoners and ex-cons have lost the ballot, but suits could change that. Greedy associates envy i-bankers
- Abstracts: The third and fourth sessions of the UN Preparatory Committee on the Establishment of an International Criminal Court
- Abstracts: Outbound transfers of domestic stock and the substantiality requirement. Continuity in a split-off - why so strict?
- Abstracts: The Marital UniTrust: a new planning strategy for the remarried spouse. A practical guide to preparing and using prenuptial agreements