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Estate Planning

: Wills, Trusts & Estates Prof Blog

Whether Taxing a Child's Passive Income at the Parent's Tax Rate Prevents Income-Shifting

By Trusts EstatesProf

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Samuel D. Brunson (assistant professor of law, Loyola University Chicago) has posted on SSRN his article entitled Tax-Motivated Income-Shifting and the Kiddie Tax. Here is the abstract of the article: In 1986, concerned that wealthy parents were sheltering some of...

Full post as published by Wills, Trusts & Estates Prof Blog on December 10, 2009 (boomark / email).

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