Reciprocal Trusts—A Tax Avoidance Device with Recuperative Powers

Authors

Philip G. Johnson, Philip G. Johnson & Co., Lincoln, Nebraska

Abstract

I. The Lehman Doctrine Prior to the Technical Changes Act of 1949

II. The Lehman Doctrine Subsequent to the Technical Changes Act of 1949

III. Conclusion

Recommended Citation

Philip G. Johnson, Reciprocal Trusts—A Tax Avoidance Device with Recuperative Powers, 36 Neb. L. Rev. 564 (1957)
Available at: https://digitalcommons.unl.edu/nlr/vol36/iss4/4