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1-2 of 2
Keywords: estate tax
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Journal Articles
Planning to Minimize the Risks and Maximize the Rewards of the Estate Portability Election
Available to Purchase
The ATA Journal of Legal Tax Research (2015) 13 (2): 65–81.
Published: 01 June 2015
...William A. Duncan; John O. Everett; William A. Raabe ABSTRACT Estate tax planning has been changed substantially with the enactment of the carryover of unused estate tax exclusion amounts from the first spouse to die to the estate of the second spouse. Termed portability, the availability...
Includes: Supplementary data
Journal Articles
Court Rulings in Estate Tax Cases: Is Gender a Factor?
Available to Purchase
The ATA Journal of Legal Tax Research (2014) 12 (2): 74–84.
Published: 01 September 2014
... the taxpayer in valuation disputes. 2014 estate tax valuation courts gender According to Internal Revenue Code (IRC) §2031, the value of the decedent's gross estate includes the value (at the time of the decedent's death) of all property—real or personal, tangible or intangible, located...
