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dc.contributor.authorDickinson, Martin B., Jr.
dc.date.accessioned2013-06-06T18:26:18Z
dc.date.available2013-06-06T18:26:18Z
dc.date.issued1991
dc.identifier.citationDickinson, Martin B. Jr., Current Estate Planning Topics - Marital Deduction Pitfalls: Part I, 12 J. AGRIC. & TAX L. 363 (1991).
dc.identifier.urihttp://hdl.handle.net/1808/11219
dc.descriptionFull-text available at SSRN. See link in this record.
dc.description.abstractThis 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.isoen_US
dc.relation.ispartofseriesCurrent Estate Planning Topics - Marital Deduction Pitfalls;Part I
dc.relation.hasversionhttp://ssrn.com/abstract=2011241
dc.titleCurrent Estate Planning Topics - Marital Deduction Pitfalls: Part I
dc.typeArticle
kusw.kuauthorDickinson, Martin B. Jr.
kusw.kudepartmentSchool of Law
kusw.oastatuswaivelicense
kusw.oapolicyThe license granted by the OA policy is waived for this item.
dc.rights.accessrightsopenAccess


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