Vol. 34, Issue 5, 1982September 01, 1982 EDT
Conforming Section 2039 to the Goals of Estate Tax
Conforming Section 2039 to the Goals of Estate Tax
James W. Colliton,
Articles in Vol. 34, Issue 5, 1982
Vol. 34, Issue 5, 1982
- The Strategy of Tax Reform: A Tale of Three LoopholesGilbert P. Verbit
- Conforming Section 2039 to the Goals of Estate TaxJames W. Colliton
- The Accumulated Earnings Tax: The Relationship Between Earnings and Profits and Accumulated Taxable Income in a Redemption TransactionRichard L. Doernberg
- The Qualified Terminable Interest Rule: An OverviewMarie Landroche
- Assult on FIRPTA--An Example of the Problems Inherent in the Current Process of Writing Tax TreatiesRichard C. Jans
- Prepaid Income for Future Services: When May Accrual Basis Taxpayer Utilize the Deferral Technique?Gary J. Cohen
- Refining "Sale or Exchange" in Light of CraneElizabeth S. Wheeler
- "Continuity of Business Enterprise" and the Liquidation-Reincorporation Battle: Is Treasury Regulation Sec. 1.3681(d) a Trojan Horse?I. Paul Mandelkern
- Differential Assessment for Agricultural Land Creates a Tax Haven for SpeculatorsCarrie L. Stradley
James W. Colliton, Conforming Section 2039 to the Goals of Estate Tax, 34 Fla. L. Rev. 693 (1982).