Statute
IRC §2036
28 published works
Wills, Trusts & Estates Prof Blog
Notre Dame Tax and Estate Planning Institute
Here is the description of the program provided by Notre Dame:The 45th Annual Notre Dame Tax & Estate Planning Institute will be held September 26th & 27th, 2019, at Century…
Wills, Trusts & Estates Prof Blog
Article on Retained Rights Triggering IRC Section 2036
Leslie M. Levy recently published an Article entitled, Section 2036 of the Internal Revenue Code: A Practitioner’s Guide, 51 Real Prop. Tr. & Est. L.J. 75 (2016). Provided below is…
Wills, Trusts & Estates Prof Blog
“String” Regulations
Jim Roberts (Attorney, Glast, Phillips & Murray, P.C., Dallas, TX) has written an article entitled String Inclusion: Final Regulations on 2036 and 2039.Here is an excerpt from the article:A little…
Wills, Trusts & Estates Prof Blog
Family Limited Partnerships Analyzed
Walter D. Schwidetzky (Professor of Law, University of Baltimore School of Law) has posted his article on SSRN entitled Family Limited Partnerships: The Beat Goes On, 60 Tax Law. 277…
Wills, Trusts & Estates Prof Blog
Treasury Department Seeks to Clarify the GRAT Confusion in the Estate Tax Context
David A. Herpe and Jeanette Suarez Hunter (Attorneys at Law, McDermott Will & Emery LLP) have recently published their article entitled Proposed Regulations Clarify Includability of Grantor Retained Annuity Trust…
Wills, Trusts & Estates Prof Blog
Fairness Solution to the Estate Tax Quandary
Richard L. Dees (Attorney at Law, McDermott Will & Emery LLP) has recently posted on SSRN his article entitled Time Traveling to Strangle Strangi (and Kill the Monster Again), Part…
Wills, Trusts & Estates Prof Blog
Ninth Circuit Bigelow Decision Leaves Issues Unresolved
Steve R. Akers (Managing Director, Bessemer Trust) has recently published his article entitled Bigelow v. Commissioner, RPPT eREPORT (2007). Here is the synopsis of his article:The Ninth Circuit now joins…
Wills, Trusts & Estates Prof Blog
Trusts, Estates and the IRS – Regulatory and Case Law Developments
James V. Roberts (Attorney at Law, Glast, Phillips & Murray P.C.) has recently published his articles entitled Proposed Regs On 2-Percent Floor for Trusts & Estates, and Circuit Court FLP…
Wills, Trusts & Estates Prof Blog
Did the Fifth Circuit Misapply IRC § 2036?
Richard L. Dees (Attorney at Law, McDermott Will & Emery LLP) has recently posted on SSRN his article entitled Time Traveling to Strangle Strangi (and Kill the Monster Again), Part…
Wills, Trusts & Estates Prof Blog
Trust Portion Includable in Decedent’s Estate and Proposed IRS Regulations
James V. Roberts (Attorney at Law, Glast, Phillips & Murray P.C.) has recently published his article entitled New Proposed Regulations on IRC § 2036 and § 2039 Inclusion, RPPT eREPORT…