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Current Estate Planning Topics - Marital Deduction Pitfalls: Part I
| dc.contributor.author | Dickinson, Martin B., Jr. | |
| dc.date.accessioned | 2013-06-06T18:26:18Z | |
| dc.date.available | 2013-06-06T18:26:18Z | |
| dc.date.issued | 1991 | |
| dc.identifier.citation | Dickinson, Martin B. Jr., Current Estate Planning Topics - Marital Deduction Pitfalls: Part I, 12 J. AGRIC. & TAX L. 363 (1991). | |
| dc.identifier.uri | http://hdl.handle.net/1808/11219 | |
| dc.description | Full-text available at SSRN. See link in this record. | |
| dc.description.abstract | This article addresses the deduction for marital transfers under the United States estate tax. This is by far the most important deduction under the estate tax, and loss of the deduction can be very damaging to families. The author describes 14 common errors that can disqualify a transfer, possibly resulting in a very substantial estate tax liability. | |
| dc.language.iso | en_US | |
| dc.relation.ispartofseries | Current Estate Planning Topics - Marital Deduction Pitfalls;Part I | |
| dc.relation.hasversion | http://ssrn.com/abstract=2011241 | |
| dc.title | Current Estate Planning Topics - Marital Deduction Pitfalls: Part I | |
| dc.type | Article | |
| kusw.kuauthor | Dickinson, Martin B. Jr. | |
| kusw.kudepartment | School of Law | |
| kusw.oastatus | waivelicense | |
| kusw.oapolicy | The license granted by the OA policy is waived for this item. | |
| dc.rights.accessrights | openAccess |
