JOINT TENANCY AND ESTATE TAX AVOIDANCE - A WIDENING LOOPHOLE FOR TRANSFERS IN CONTEMPLATION OF DEATH

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YALE LAW JOURNAL | 1956年 / 66卷 / 01期

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D9 [法律]; DF [法律];

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0301 ;

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页码：142 / 151

页数：10

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[1] TAXATION - FEDERAL ESTATE TAX - TRANSFERS OF LIFE INSURANCE IN CONTEMPLATION OF DEATH
Hunt, Ralph E.
[J]. MICHIGAN LAW REVIEW, 1949, 47 (06) : 811 - 821
[2] ASSUMPTION OF JOINT MORTGAGE AS AVOIDANCE OF FEDERAL EsTATE TAX ON TENANCY BY ENTIRETY
不详
[J]. YALE LAW JOURNAL, 1935, 44 (04): : 687 - 690
[3] ESTATE TAXATION: SEVERANCE OF JOINT TENANCY OR COMMUNITY PROPERTY IN CONTEMPLATION OF DEATH: IS THE SEVERED INTEREST INCLUDABLE IN THE GROSS ESTATE?
Hardy, David
[J]. CALIFORNIA LAW REVIEW, 1949, 37 (01) : 134 - 144
[4] TRANSFERS OF JOINT PROPERTY IN CONTEMPLATION OF DEATH
WRIGHT, LH
[J]. MICHIGAN LAW REVIEW, 1956, 55 (01) : 1 - 26
[5] SEVERANCE OF JOINT TENANCY IN CONTEMPLATION OF DEATH - WILL THERE BE A NEW LOOK
YOUNG, JN
[J]. JOURNAL OF TAXATION, 1961, 15 (03): : 156 - 158
[6] TAXATION - FEDERAL ESTATE TAX - JOINT TENANCY - RETROACTIVITY
Brawerman, Richard S.
[J]. MICHIGAN LAW REVIEW, 1939, 38 (02) : 228 - 232
[7] TAXATION - FEDERAL ESTATE TAX - TAX CONSEQUENCES OF A GIFT IN CONTEMPLATION OF DEATH BY A JOINT TENANT OR A TENANT BY THE ENTIRETY
SMITH, FL
[J]. MICHIGAN LAW REVIEW, 1963, 61 (07) : 1335 - 1350
[8] ESTATE TAX ASPECTS OF INTERVIVOS CONVEYANCES IN CONTEMPLATION OF DEATH - INCLUSION IN GROSS ESTATE
不详
[J]. UCLA LAW REVIEW, 1962, 9 (03) : 693 - 702
[9] JOINT TENANCY IN ESTATE PLANNING CAN HAVE SERIOUS TAX DISADVANTAGES
STACY, CB
[J]. JOURNAL OF TAXATION, 1964, 20 (02): : 98 - 101
[10] ESTATE TAX IMPACT OF PAYING LIFE INSURANCE PREMIUMS IN CONTEMPLATION OF DEATH
HOWARD, WJ
[J]. FORUM, 1970, 5 (02): : 97 - 120