Northwestern University Law Review

Northwestern University Law Review

4.11 - 1251 ratings - Source

solution to the dilemma presented by any tax which is fundamentally a tax on the right to succeed to property where the ... If so, is it not time to substitute a provision for actually taxing an estate in terms of relative probabilities, rather than the ... Section 2013 of the Internal Revenue Code of 1954 allows a credit for tax on prior transfers, and thirty-two states have ... (4) Under the federal estate tax, a deduction of up to 50 per cent of the value of the adjusted gross estate is allowed foranbsp;...

Title:Northwestern University Law Review
Publisher: - 1956


You Must CONTINUE and create a free account to access unlimited downloads & streaming