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Our transfer taxes are in decay. Legislators have lessened their impact and threaten now to weaken them further or to eliminate them. Imaginative taxpayers with the help of their advisors, too, have received judicial approval to drain much of the life from transfer taxes. Yet, transfer taxes...
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This was the question posed at the Herman Goldman Memorial Lecture, held at the Bar Association of the City of New York on the evening of May 22, 2000. Its topicality, given the Ways and Means Committee's decision to repeal the federal estate and gift tax, is obvious. Taking the affirmative, and...
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In this article, Davenport notes that the federal tax law of charitable contributions contains several anomalies. A contribution is not a realization event; the full value of the contribution may be deducted in most circumstances; appreciation both escapes tax and is deducted. This contrasts...
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