Author: Brant J. Hellwig
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
This report analyzes the potential application of section 2036(a) to limited partnerships employed for estate planning purposes, using the facts of Tax Court case of Estate of Strangi v. Commissioner as a guide. Particular emphasis is placed on the Commissioner's argument for inclusion under section 2036(a)(2) based on the taxpayer's control over the property transferred to the partnership, as well as the taxpayer's argument under the Supreme Court case of United States v. Byrum that the existence of the taxpayer's fiduciary duty to the partnership negates the application of section 2036 altogether. The report concludes that, because the essential facts of United States v. Byrum are lacking in the estate planning partnership context, the Byrum decision should not shield taxpayers using limited partnerships as a trust substitute from the application of section 2036(a)(2).
Estate of Strangi, Section 2036, and the Continuing Relevance of Byrum
Author: Brant J. Hellwig
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
This report analyzes the potential application of section 2036(a) to limited partnerships employed for estate planning purposes, using the facts of Tax Court case of Estate of Strangi v. Commissioner as a guide. Particular emphasis is placed on the Commissioner's argument for inclusion under section 2036(a)(2) based on the taxpayer's control over the property transferred to the partnership, as well as the taxpayer's argument under the Supreme Court case of United States v. Byrum that the existence of the taxpayer's fiduciary duty to the partnership negates the application of section 2036 altogether. The report concludes that, because the essential facts of United States v. Byrum are lacking in the estate planning partnership context, the Byrum decision should not shield taxpayers using limited partnerships as a trust substitute from the application of section 2036(a)(2).
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
This report analyzes the potential application of section 2036(a) to limited partnerships employed for estate planning purposes, using the facts of Tax Court case of Estate of Strangi v. Commissioner as a guide. Particular emphasis is placed on the Commissioner's argument for inclusion under section 2036(a)(2) based on the taxpayer's control over the property transferred to the partnership, as well as the taxpayer's argument under the Supreme Court case of United States v. Byrum that the existence of the taxpayer's fiduciary duty to the partnership negates the application of section 2036 altogether. The report concludes that, because the essential facts of United States v. Byrum are lacking in the estate planning partnership context, the Byrum decision should not shield taxpayers using limited partnerships as a trust substitute from the application of section 2036(a)(2).
Tulane Law School ... Annual Institute on Federal Taxation
Author: Tulane Law School. Annual Institute on Federal Taxation
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 906
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 906
Book Description
Valuation, Taxation & Planning Techniques for Sophisticated Estates
Author:
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 574
Book Description
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 574
Book Description
Estate Planning in Depth
Author:
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 874
Book Description
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 874
Book Description
Program Materials
Author: Estate Planning Institute, University of Georgia
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 380
Book Description
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 380
Book Description
Practical Drafting
Author:
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 892
Book Description
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 892
Book Description
Federal Taxation of Income, Estates, and Gifts
Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Gifts
Languages : en
Pages : 2810
Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Publisher: Warren Gorham & Lamont
ISBN:
Category : Gifts
Languages : en
Pages : 2810
Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Index to Federal Tax Articles
Author: Gersham Goldstein
Publisher: Warren Gorham & Lamont
ISBN:
Category : Taxation
Languages : en
Pages : 956
Book Description
This multi-volume bibliography lists evey significant article on federal income, estate, and gift taxation since 1913. Over 36,000 articles are cited in reverse chronological order organized by topic and author.
Publisher: Warren Gorham & Lamont
ISBN:
Category : Taxation
Languages : en
Pages : 956
Book Description
This multi-volume bibliography lists evey significant article on federal income, estate, and gift taxation since 1913. Over 36,000 articles are cited in reverse chronological order organized by topic and author.
Planning Techniques for Large Estates
Author:
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 1528
Book Description
Publisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 1528
Book Description
Price on Contemporary Estate Planning
Author: John Richard Price
Publisher: CCH
ISBN: 9780808092346
Category : Business & Economics
Languages : en
Pages : 1724
Book Description
A mine of information and expertise packed with valuable practice tips; this is the most current and comprehensive single-volume estate planning resource available. Providing theoretical grounding and a practice-oriented approach, Price shows how to handle the full range of estate planning problems and techniques.
Publisher: CCH
ISBN: 9780808092346
Category : Business & Economics
Languages : en
Pages : 1724
Book Description
A mine of information and expertise packed with valuable practice tips; this is the most current and comprehensive single-volume estate planning resource available. Providing theoretical grounding and a practice-oriented approach, Price shows how to handle the full range of estate planning problems and techniques.