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Author: Bridget J. Crawford
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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This article critically examines the estate and gift tax rules currently applicable to marital wealth transfers and proposes a new system in which all transfers between spouses will be subject to taxation. The article begins by tracing the historic development of what the author calls the one flesh, one taxpayer approach to wealth transfer taxation. Over a period of more than thirty years, the marital deduction evolved from a tool for achieving geographic uniformity into an institution based on an unreal and idealized story of proper gender roles and the economic significance of marriage. After describing the wealth transfer tax benefits of marriage under present law, the article next analyzes the jurisprudential implications of the extant one flesh, one taxpayer approach to wealth transfer taxation. Notwithstanding the law's gender neutrality, the author argues that the current estate and gift tax approach to marriage is a vestige of the common law rule of coverture that suspended a woman's legal identity during marriage. Furthermore in departure from important tax policy goals, federal wealth transfer tax laws privilege heterosexual marital relationships over other socially important relationships with economic or emotional characteristics similar to marriage. The author proposes the elimination of the marital deduction in favor of a one flesh, two taxpayer approach to marriage that would cause all gratuitous transfers to be subject to taxation, regardless of the identity of the recipient. As part of this proposal, the author advocates increasing the applicable exclusion amount to $10 million. The author argues that raising the exemption amount will increase federal tax revenue and enhance the vitality of common law and community property systems. The article concludes by connecting the estate and gift tax treatment of marriage to the larger issue of estate tax repeal and reform.
Author: Bridget J. Crawford
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
This article critically examines the estate and gift tax rules currently applicable to marital wealth transfers and proposes a new system in which all transfers between spouses will be subject to taxation. The article begins by tracing the historic development of what the author calls the one flesh, one taxpayer approach to wealth transfer taxation. Over a period of more than thirty years, the marital deduction evolved from a tool for achieving geographic uniformity into an institution based on an unreal and idealized story of proper gender roles and the economic significance of marriage. After describing the wealth transfer tax benefits of marriage under present law, the article next analyzes the jurisprudential implications of the extant one flesh, one taxpayer approach to wealth transfer taxation. Notwithstanding the law's gender neutrality, the author argues that the current estate and gift tax approach to marriage is a vestige of the common law rule of coverture that suspended a woman's legal identity during marriage. Furthermore in departure from important tax policy goals, federal wealth transfer tax laws privilege heterosexual marital relationships over other socially important relationships with economic or emotional characteristics similar to marriage. The author proposes the elimination of the marital deduction in favor of a one flesh, two taxpayer approach to marriage that would cause all gratuitous transfers to be subject to taxation, regardless of the identity of the recipient. As part of this proposal, the author advocates increasing the applicable exclusion amount to $10 million. The author argues that raising the exemption amount will increase federal tax revenue and enhance the vitality of common law and community property systems. The article concludes by connecting the estate and gift tax treatment of marriage to the larger issue of estate tax repeal and reform.
Author: Anthony C. Infanti
Publisher: MIT Press
ISBN: 0262038242
Category : Business & Economics
Languages : en
Pages : 253
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Book Description
Why tax law is not just a pocketbook issue but a reflection of what and whom we, as a society, value. Most of us think of tax as a pocketbook issue: how much we owe, how much we'll get back, how much we can deduct. In Our Selfish Tax Laws, Anthony Infanti takes a broader view, considering not just how taxes affect us individually but how the tax system reflects our culture and society. He finds that American tax laws validate and benefit those who already possess power and privilege while starkly reflecting the lines of difference and discrimination in American society based on race, ethnicity, socioeconomic class, gender, sexual orientation and gender identity, immigration status, and disability. Infanti argues that instead of focusing our tax reform discussions on which loopholes to close or which deductions to allow, we should consider how to make our tax system reflect American ideals of inclusivity rather than institutionalizing exclusion. After describing the theoretical and intellectual underpinnings of his argument, Infanti offers two comparative case studies, examining the treatment of housing tax expenditures and the unit of taxation in the United States, Canada, France, and Spain to show how tax law reflects its social and cultural context. Then, drawing on his own work and that of other critical tax scholars, Infanti explains how the discourse surrounding tax reform masks the many ways that the American tax system rewards and reifies privilege. To counter this, Infanti urges us to work together to create a society with a tax system that respects and values all Americans.
Author:
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Category : Foreclosure
Languages : en
Pages : 542
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Author: Fred A. Wilson
Publisher: Xlibris Corporation
ISBN: 1984532529
Category : Religion
Languages : en
Pages : 788
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Book Description
The Two Seeds is an exposition of Genesis 3. “And Hashem Elohim said to the Woman [Eve], ‘What is this you have done?’ And the Woman said, ‘The Serpent [the Nachash] beguiled [cheated, outwitted, and deceived] me, and I ate.’ And Hashem Elohim said to the Serpent, ‘Because you have done this, you are cursed above all [domestic] animals and above every [wild] living thing of the field; upon your belly you shall go, and you shall eat dust [and what it contains] all the days of your life. And I will put enmity between you and the Woman, and between your seed and her Seed; He will bruise and tread your head underfoot, and you will lie in wait and bruise His heel’” (Gen. 3:13ff). After the Fall of Man (Adam), the war in heaven led by the archangel Michael against the dragon, thence, the ancient serpent Satan, would continue on the earth. “And the huge Dragon was cast down and out—that ancient serpent, who is called the Devil and Satan, he who is the seducer [deceiver] of all Humanity the World over; he was forced out and down to the Earth, and his angels were flung out along with him” (Rev. 12:1ff, 19:1ff; Isa. 14:1ff; Ezek. 28:1ff; Luke 10:1ff; John 16:7ff; among others). The war between the two seeds would be a war of the spirit beings fought through human beings and other living things to the detriment of those who make the wrong choices during the battles to save the world of man! How did it begin, and how will it end? Prophet Daniel (12:8) wanted to know more and wrote, “And I heard, but I did not understand. Then I said: O my Lord, what shall be the issue and final end of these things?” This is the one question every believer is dying to know, literally.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 610
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Author: Ernest Charles Messenger
Publisher:
ISBN:
Category : Marriage
Languages : en
Pages : 236
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Author:
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 964
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Author: Jesse Dukeminier
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1082
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Book Description
Retaining the late Jesse Dukeminier's signature blend of wit, erudition, insight, and playfulness, Wills, Trusts, and Estates, now in its Eighth Edition, continues to offer interesting cases, well written notes, and a logical organization. The Eight Edition's new Companion Website, available with adoptions, includes an electronic version of the Teacher's Manual, PowerPoint slides on selected topics, and author updates. A stellar example of a great casebook, Wills, Trusts, and Estates features: eminently clear presentation of topics comprehensive substantive coverage inspired case selection engaging notes, questions, and problems that connect and highlight legal themes and principles humorous and illustrative cartoons, art, photographs, and other images a detailed Teacher's Manual that answers every question and problem posed in the casebook and includes comments on material cited in the text, analyses, comments, syllabus notes, and teaching suggestions With many new and revised notes, questions, and problems, the carefully updated Eighth Edition explores: New developments in law reform by the ALI and NCCUSL, such as: the 2008 Amendments to the Uniform Probate Code, including validation of notarized wills, reformation of wills for mistake, and a reworking of the spousal share the Uniform Power of Attorney Act further progress in the Restatement (Third) of Trusts and Restatement (Third) of Property Ongoing developments in the law, in such areas as: inheritance rights for same-sex partners the posthumous right of publicity the power of an agent to alter an incompetent principal's estate plan liberalized rules of trust modification and termination, and of trustee removal standing for donors in suits against the trustees of charitable trusts perpetual trusts and self-settled asset protection trusts Increasingly important topics such as: the movement to cure will execution defects and reform mistakes in wills fiduciary administration and trust investment law will contests, particularly the law of capacity and insane delusion Co-authors Robert Sitkoff and James Lindgren took great care to preserve the voice and spirit of Jesse Dukeminier, while fulfilling the trust and expectation among users for timely and relevant coverage, cases, and note material. *Teacher's Manuals are a professional courtesy offered to professors only. For more information or to request a copy, please contact Aspen Publishers at 800-950-5259 or
[email protected].
Author:
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ISBN:
Category : Law
Languages : en
Pages : 2312
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Author: Janet Folger
Publisher: Multnomah
ISBN: 0307563405
Category : Religion
Languages : en
Pages : 288
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Book Description
There is a war going on for the future of our country. Most people know that. What they may not know is that if Christians lose, the result won’t merely be enduring public policy we disagree with—it will be a prison sentence for those who oppose it. We’ve all seen the attack coming. First the Supreme Court said kids can’t pray in school. Then the Ten Commandments were ripped from the classrooms. Now pastors are being removed from their pulpits and put in jail for speaking out against homosexuality (Sweden). And things are only getting worse. How in the world did we get to this place? And why is it that Christians are singled out in this assault on morality? Serving as a wake-up call for America, this book will expose the truth that Christianity is being criminalized—and that we must stand up against it now . People in New York are fired from their jobs. Kids in California are suspended from school. Pastors in Sweden are sentenced to prison. Their crime involves nothing more than exercising their religious freedoms. At first the attacks against Christianity were subtle. The Supreme Court ruled that children can’t pray in school. The Ten Commandments were removed from our classrooms and, later, our courtrooms. Now pastors are being imprisoned for speaking out against homosexuality from their own pulpits. How in the world did we get to this place in a “free” and civilized society? And how far will it go? While headlines reveal a gradual undermining of moral values in our society, the truth between those lines silently screams that our very freedom is at stake. Now this provocative book exposes the attack on values for what it is: a pointed war being waged against Christians and the faith they profess. A frequent guest on such programs as 20/20, Hannity and Colmes, Hardball, and Inside Politics, conservative advocate Janet Folger uncovers the hidden anti-Christian agendas that are driving public policy, key court decisions, public school regulations, political correctness in the media, and modern-day censorship. The question is, how will you respond? At a time when upholding traditional values has somehow become synonymous with “intolerance,” will you rise up and defend your religious freedoms —before it’s too late?
