Symposium On Tax & Business Planning For Family Limited Partnerships

Family Limited Partnership Formation: Dueling Dicta

Introduction .A. Indirect-Gift Argument. B. The Indirect-Gift Argument and the Eighth Circuit's Dicta in Senda . C. Planning in Light of Senda. D. Gift-Tax Arguments: Practical Significance.

Super-Recognition and the Return-to-Sender Exception: The Federal Income Tax Problems of Liquidating the Family Limited

Introduction . I. A short primer on the family limited partnership . A. The Use of Family Limited Partnerships in Contemporary Estate Planning. B. Income Tax Aspects of Liquidating the Family Limited Partnership. 1. Asset Sale and Cash Distribution. 2. In-Kind Distributions to Partners . a. Section 704(c)(1)(B) Built-in Gain. b. Section 737 Gain Recognition to Contributing Partner . c. Section 731(c) Treatment of Marketable Securities as Cash. d. Ordering Rules. II. A case study in the proble...

The Ebb and Flow of the Federal Tax Role of Fiduciary Duties in Family Limited Partnerships: From Byrum to Bongard

I. Introduction . II. Nature and tax motivation of family entities. III. Legislative history of section 2036 & the byrum case . A. Legislative History of Section 2036(a)(1) (Possession and Enjoyment). B. Legislative History of Section 2036(a)(2) (The Right To Designate). C. The Byrum Case. 1. Byrum and Section 2036(a)(1). 2. The Byrum Case and Section 2036(a)(2). 3. Lower Court Fiduciary Duty Expansion of Byrum(Estate of Gilman). D. Legislative History of Section 2036(b) (The Right To Vote). ...

Articles

Policing Ballot Access: Lessons From Nader's 2004 Run for President

I. Why are thirds important? . II. Democratic challenges to nader . A. Ohio. B. Pennsylvania. C. Oregon. D. Illinois. E. Michigan. F. Florida. G. Wisconsin. H. Arkansas. I. Maine. III. Was the challenge legal? . IV. How to open the ballot . Conclusion .

Race, Class, and the Internal Revenue Code: A Class Based Analysis of a Black Critique of the Internal Revenue Code

Introduction . I.A black critique of the internal revenue code, by beverly Moran & William Whitford . A. Gift Tax, Basis, Capital Gains Tax Rate, and Realization . 1. Section 102(a) Gift and Inheritance Exclusion. 2. Section 1(h) Capital Gains Tax Preference. 3. The Realization Requirement. B. Home Mortgage Interest Deductions and Other Property Provisions. 1. Section 163(h) Home Mortgage Interest Deduction and Section 164 Property Tax Deductions . 2. Section 1034 Rollover of Gain on Sale of ...

Comment

No Child Left Behind for the Teachers Left Behind: Returning Education to the Educators

Introduction . I. Background: the text and operation . A. Teachers. B. Parents and Students. II. Challenging the NCLBA . A. Reasons for Dismissal. B. Federal Coercion. 1. The General Welfare. 2. Unambiguous Conditions. 3. Federal Interests. 4. Unconstitutional Activity. 5. Coercion. a. From Pressure to Compulsion. b. With Money Comes Problems. III. Regaining control of education . Conclusion .