Published: 2022-04-25
Articles
Sharing Bank Deposit Information With Other Countries: Should Tax Compliance or Privacy Claims Prevail?
579–648
AbstractA proposed regulation issued as one of the final acts of the Clinton Administration would have required U.S. banks to routinely file with the...
Family Limited Partnerships: Discounts, Options, and Disappearing Value
649–672
AbstractFamily partnerships have been become increasingly popular as a means of avoiding estate and gift taxes. As other estate freezing techniques have...