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    Taxation: Federal Income Tax: Divorce Property Settlement as a Taxable Event

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    Full-text available at SSRN. See link in this record. (18.30Kb)
    Issue Date
    1963
    Author
    Dickinson, Martin B., Jr.
    Publisher
    University of Michigan Law School
    Type
    Article
    Version
    http://ssrn.com/abstract=2011234
    Metadata
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    Abstract
    This article addresses an important United States Supreme Court decision – United States v. Davis, 370 U.S. 65 (1962). In Davis the Court held that a spouse transferring appreciated property to the other spouse upon divorce realizes taxable gain to the extent that the value of the property exceeds the transferor’s basis. The article concludes that the Court’s analysis and result are sound, but that the result is a financial burden that can greatly complicate divorce property settlements. The article proposes enactment of a nonrecognition provision that would defer taxation of the appreciation until the transferee disposes of the property to an outsider.
    Description
    Full-text available at SSRN. See link in this record.
    URI
    http://hdl.handle.net/1808/11187
    Collections
    • Distinguished Professors Scholarly Works [918]
    • Law School Scholarly Works [621]
    Citation
    Dickinson, Martin B. Jr., Taxation: Federal Income Tax: Divorce Property Settlement as a Taxable Event, 61 MICH. L. REV. 612 (1963).

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    Contact KU ScholarWorks
    785-864-8983
    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
    785-864-8983

    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
    Image Credits
     

     

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