A PLAN FOR THE COORDINATION OF THE INCOME, ESTATE, AND GIFT TAX PROVISIONS WITH RESPECT TO TRUSTS AND OTHER TRANSFERS

被引：2

作者：

Griswold, Erwin N.

机构：

来源：

HARVARD LAW REVIEW | 1942年 / 56卷 / 03期

关键词：

D O I：

10.2307/1334859

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

引用

收藏

页码：337 / 358

页数：22

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[31] TAX POLICY AND RETIREMENT INCOME - ARE PENSION PLAN ANTI-DISCRIMINATION PROVISIONS DESIRABLE
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[37] IRS RULINGS HINT SUPER LIFE-INSURANCE TRUST OKAY FOR GIFT, INCOME AND ESTATE TAX SAVINGS
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[38] RETENTIONS, RECEIPTS, TRANSFERS, AND ACCUMULATIONS OF INCOME AND INCOME RIGHTS - RUMINATIONS ON THE POST-BYRUM ROLE OF ESTATE TAX SECTIONS 2036, 2037, 2039, AND 2043(A)
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[J]. TEXAS LAW REVIEW, 1979, 58 (01) : 1 - 89
[39] FEDERAL ESTATE TAX - INTERVIVOS TRANSFERS UNDER SECTIONS 2035-38 - TAXATION OF INCOME EARNED BETWEEN TRANSFER AND DEATH
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[J]. INDIANA LAW JOURNAL, 1967, 42 (04) : 571 - 587

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