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Articles
Vol. 42, Issue 4, 1990September 01, 1990 EDT

The Limited Marital Deduction for Transfers to Noncitizen Spouses–Is It Fair?

Glenn A. Adams,
Photo by Jesse Collins on Unsplash

Articles in Vol. 42, Issue 4, 1990

Vol. 42, Issue 4, 1990
  • The Tax Benefit Rule: A Different View and a Unified Theory of Error Correction
    Steven J. Willis
  • When Junk Bonds go Bad: Protecting the Corporate Tax Base on Repurchases and Defaults
    Patricia L. Bryan
  • A Mandatory Section 338: Can It Be Implemented?
    Lori Farnan
  • Reasonable Assumptions, Reasonable Persons and Invisible Boomerangs: Payments of Trust Fund Liabilities in and Before Bankruptcy
    Allen J. Littman
  • The Limited Marital Deduction for Transfers to Noncitizen Spouses--Is It Fair?
    Glenn A. Adams
  • Emerging State Use Tax Collection Legislation and the Out-Of-State Mail Order Vendor: One Unconsitutional Step Beyond Scripto and National Bellas Hess
    Daniel T. White
Fla. L. Rev.
Glenn A. Adams, The Limited Marital Deduction for Transfers to Noncitizen Spouses–Is It Fair?, 42 Fla. L. Rev. 749 (1990).
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