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Taxation & Estate Planning

: TaxProf Blog

Pennell: Wealth Transfer Taxation -- 'Transfer' Defined

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Jeffrey N. Pennell (Emory) has published Wealth Transfer Taxation: 'Transfer' Defined, 128 Tax Notes 615 (Aug. 9, 2010). Here is the abstract: To be valid under the U.S. Constitution, the estate, gift, and generation-skipping taxes must be imposed on the transfer of wealth. The most significant flaw in these wealth...

Full post as published by TaxProf Blog on August 11, 2010 (boomark / email).

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