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Estate Planning

: Wills, Trusts & Estates Prof Blog

Taxing on the Basis of Receipt Rather than Gift

By Trusts EstatesProf

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James R. Hines, Jr. (L. Hart Wright Collegiate Professor of Law, University of Michigan Law School) recently published his article entitled Taxing Inheritances, Taxing Estates, 63 Tax L. Rev. 189 (2009). An excerpt from the introduction is below: This Article...

Full post as published by Wills, Trusts & Estates Prof Blog on September 26, 2010 (boomark / email).

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