(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Summa Holdings: Substance-Over-Form Does Not Apply to Congressionally Sanctioned Tax Benefits
Derek A. Jones and Jeffrey K. Gurney - Journal of Taxation
Treasury identifies eight regulations under Executive Order review
- Journal of Taxation
New Case Rekindles Trust/Beneficiary Attribution Uncertainties Under Section 318
Sheldon Banoff and Richard M. Lipton - Journal of Taxation
Disclaimers as a Fix for Old Trusts
Andrew L. Whitehair - Tax Adviser
Distinctive Factors Affecting the Legal Context of End-Of-Life Medical Care For Older Persons
Marshall Kapp - Georgia State Law Review
2017's Best and Worst States to Grow Old -- Caring.com
State Rankings for Senior Care Cost and Quality of Life
Fate of Sec. 2704 Regulations in Doubt -- ACTEC.org
In Capital Letter No. 40 (8/18/2017), Ron Aucutt discusses the history and current status of the proposed regulations on valuation of interests in corporations and partnerships for estate, gift, and GST tax purposes.
Estate Tax Changes Past, Present and Future -- Aucutt
Outline by Ronald Aucutt describes proposed and enacted estate tax legislation. As of this writing, updated through July 31, 2017.
Personal Wealth Statistics -- IRS Tax Stats
The Personal Wealth Study uses information reported on Form 706, United States Estate (and Generation Skipping Transfer) Tax Return, to estimate the wealth of the living population. These estimates, based on the Estate Multiplier technique, appear every three years. The estimates are limited to that segment of the population for whom personal wealth is at least equal to the estate tax filing threshold in effect for the estimation period. Updated August, 2017
Who Participates in Retirement Plans -- Investment Company Institute
This report uses newly available data—tabulations of administrative tax data published by the Internal Revenue Service (IRS) Statistics of Income Division (SOI)—to analyze participation in employer-sponsored retirement plans.