The Tax Posture of Gifts in Estate Planning: Dinosaur or Dynasty?

Authors

Malcolm L. Morris, Northern Illinois University College of LawFollow

Abstract

I. Introduction

II. The Taxes ... A. Income Tax ... B. Transfer Tax ... 1. The Taxes Themselves ... 2. The Transfer Tax Arithmetic

III. Extra Ingredients ... A. Formal Substantive Concerns ... B. Choice of Asset

IV. Simplified Estate Planning

V. Conclusion

Recommended Citation

Malcolm L. Morris, The Tax Posture of Gifts in Estate Planning: Dinosaur or Dynasty?, 64 Neb. L. Rev. (1985)
Available at: https://digitalcommons.unl.edu/nlr/vol64/iss1/3