| dc.contributor.author | Dickinson, Martin B., Jr. | |
| dc.date.accessioned | 2013-06-06T18:27:56Z | |
| dc.date.available | 2013-06-06T18:27:56Z | |
| dc.date.issued | 1991 | |
| dc.identifier.citation | Dickinson, Martin B. Jr., Current Estate Planning Topics - Marital Deduction Pitfalls: Part II, 13 J. AGRIC & TAX L. 82 (1991). | |
| dc.identifier.uri | http://hdl.handle.net/1808/11220 | |
| 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. 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. | |
| dc.language.iso | en_US | |
| dc.relation.ispartofseries | Current Estate Planning Topics - Marital Deduction Pitfalls;Part II | |
| dc.relation.hasversion | http://ssrn.com/abstract=2011243 | |
| dc.title | Current Estate Planning Topics - Marital Deduction Pitfalls: Part II | |
| dc.type | Article | |
| kusw.kuauthor | Dickinson, Martin B. Jr. | |
| kusw.kudepartment | School of Law | |
| kusw.oanotes | Law School prefers that full text be retrieved from SSRN. | |
| kusw.oastatus | waivelicense | |
| kusw.oapolicy | The license granted by the OA policy is waived for this item. | |
| dc.rights.accessrights | openAccess | |
