Published: 2022-04-26
Articles
Contingencies and the Estate Tax
49–108
AbstractContingencies... may assume an infinite variety of shapes and forms to suit the needs of the transferor. A stated contingency may represent a...
Recent Developments in Federal Income Taxation: The Year 2000
109–247
AbstractThis current developments outline discusses, andprovides context to understand the significance of, the most important judicial decisions and...