Part of the Taxation-Federal Estate and Gift Commons
A Monologue on the Taxation of Business Gifts, Erik M. Jensen BYU Law Review
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Tax Treatment of Revocable Trusts: Are They Associations Taxable as Corporations?, James F. Brown BYU Law Review
Income and Gift Tax Implications of Interest-Free Loans Between Relatives, BYU Law Review
Federal Estate Tax: A Possible Exception in the Application of I.R.C. Section 2041 to Testamentary Powers of Appointment Held by Incompetent Decedents, Cheryl Bailey Preston BYU Law Review
The Family Farm and Use Valuation-Section 2032A of the Internal Revenue Code, James C. Swindler BYU Law Review
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