Current Issues in Probate Estate Income Tax Allocation

Authors

John M. Gradwohl, Bernard S. Gradwohl, Lincoln, Nebraska

Abstract

I. Introduction

II. Allocation of Income Tax Burden under Present Law … A. Identity of Competing Interest Groups or Individuals … B. Probate Administration Tax Duties or Choices Affecting Competing Interests

III. A Proposal for Revision … A. Scope for Legislative Revision … B. Some Suggested Approaches … C. Outline of a Proposal for Revision … D. Analysis of Proposal for Revision

IV. Conclusion

Recommended Citation

John M. Gradwohl, Current Issues in Probate Estate Income Tax Allocation, 37 Neb. L. Rev. 329 (1958)
Available at: https://digitalcommons.unl.edu/nlr/vol37/iss2/3