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    Current Estate Planning Topics - Marital Deduction Pitfalls: Part II

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    Full-text available at SSRN. See link in this record. (18.07Kb)
    Issue Date
    1991
    Author
    Dickinson, Martin B., Jr.
    Type
    Article
    Is part of series
    Current Estate Planning Topics - Marital Deduction Pitfalls;Part II
    Version
    http://ssrn.com/abstract=2011243
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    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. This article supplements a prior article on the same subject, describing an additional 15 common errors that can disqualify a transfer, possibly resulting in a very substantial estate tax liability.
    Description
    Full-text available at SSRN. See link in this record.
    URI
    http://hdl.handle.net/1808/11220
    Collections
    • Distinguished Professors Scholarly Works [918]
    • Law School Scholarly Works [621]
    Citation
    Dickinson, Martin B. Jr., Current Estate Planning Topics - Marital Deduction Pitfalls: Part II, 13 J. AGRIC & TAX L. 82 (1991).

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    785-864-8983

    KU Libraries
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    Lawrence, KS 66045
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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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