A Proposal for Integrating the Income and Transfer Taxation of Trusts

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Keywords

@article{5ec56c9b87e44a22b9258579363ab6aa,

title = "A Proposal for Integrating the Income and Transfer Taxation of Trusts",

keywords = "Taxation of trusts, Grantor trust rules, Federal gift tax, Helvering v. Clifford, Estate and gift tax avoidance",

author = "Danforth, {Robert T.}",

note = "Robert T. Danforthm A Proposal for Integrating the Income and Transfer Taxation of Trusts, 18 Va. Tax Rev. 545 (1999).",

year = "1999",

language = "American English",

journal = "Virginia Tax Review",

}

TY - JOUR

T1 - A Proposal for Integrating the Income and Transfer Taxation of Trusts

AU - Danforth, Robert T.

N1 - Robert T. Danforthm A Proposal for Integrating the Income and Transfer Taxation of Trusts, 18 Va. Tax Rev. 545 (1999).

PY - 1999

Y1 - 1999

KW - Taxation of trusts

KW - Grantor trust rules

KW - Federal gift tax

KW - Helvering v. Clifford

KW - Estate and gift tax avoidance

UR - https://scholarlycommons.law.wlu.edu/wlufac/394

M3 - Article

JO - Virginia Tax Review

JF - Virginia Tax Review

ER -