Family, kinship, descent, and distribution /
" ... examines in detail the interaction of estate planning and family, kinship, descent, and distribution. The focus of the portfolio is on the numerous relationships that fit under the standard descriptions of status, such as child, descendant, and spouse. Whether these terms are being used i...
Saved in:
| Main Author: | |
|---|---|
| Corporate Author: | |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
©2012-
|
| Series: | Tax management portfolios ;
858 |
| Subjects: | |
| Online Access: | http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_858&split=1 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
MARC
| LEADER | 00000cai a2200000Ia 4500 | ||
|---|---|---|---|
| 001 | 809555477 | ||
| 003 | OCoLC | ||
| 005 | 20180917112238.0 | ||
| 008 | 120910c20129999vau x l b 0 2eng d | ||
| 020 | |a 9781558719408 | ||
| 020 | |a 1558719407 | ||
| 040 | |a HHS |b eng |c HHS |d BRY |d CDL |d SLA |d BNA |d OCLCA |d OCLCF |d OCLCO |d OCLCQ | ||
| 043 | |a n-us--- | ||
| 049 | |a VLAM | ||
| 050 | 4 | |a KF6289.A1 |b T34 v.858 2012 | |
| 100 | 1 | |a Schoenblum, Jeffrey A | |
| 245 | 1 | 0 | |a Family, kinship, descent, and distribution / |c Jeffrey A. Schoenblum |
| 260 | |a Arlington, VA : |b Tax Management Inc., |c ©2012- | ||
| 300 | |a volumes (loose-leaf) : |b forms ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Tax management estates, gifts, and trusts portfolios ; |v 858 | |
| 500 | |a Kept up to date with revision pages | ||
| 504 | |a Includes bibliographical references (pages C1-C2) | ||
| 505 | 0 | |a Detailed analysis. Introduction -- Descent and distribution -- Children and siblings -- Spouses, domestic partners, and the status of persons of disputed gender -- The meaning of class terms -- Federal conceptions of family and kinship -- State inheritance tax conceptions of family and kinship -- Conflict of laws as to which jurisdiction's law governs in the determination of terms of kinship -- Temporal conflict of laws and changing concepts of kinship -- Determination of takers in future: per stirpes and the like -- Table of worksheets | |
| 520 | |a " ... examines in detail the interaction of estate planning and family, kinship, descent, and distribution. The focus of the portfolio is on the numerous relationships that fit under the standard descriptions of status, such as child, descendant, and spouse. Whether these terms are being used in a will, trust, or other dispositive instrument, the changing nature of relationships is giving rise to vital issues that the estate planner must take into account. Facile, comfortable assumptions can no longer be made as to who is entitled to property based on status. For example, rights as an heir, devisee, or trust beneficiary may turn on status as a "child", "descendant", or "spouse." Who qualifies as such is considerably less certain and more disputable than was traditionally the case." | ||
| 650 | 0 | |a Estate planning |z United States | |
| 650 | 0 | |a Decedents' estates |x Taxation |z United States | |
| 650 | 0 | |a Inheritance and transfer tax |x Law and legislation |z United States | |
| 710 | 2 | |a Tax Management Inc | |
| 776 | 0 | 8 | |i Online version: |a Schoenblum, Jeffrey A. |t Family, kinship, descent, and distribution. |d Arlington, VA : Tax Management Inc., ©2012- |w (OCoLC)810276487 |
| 830 | 0 | |a Tax management portfolios ; |v 858 | |
| 856 | 4 | 1 | |u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_858&split=1 |
| 907 | |a .b2171326 | ||
| 998 | |a secnd | ||
| 999 | |c 101708 | ||
| 852 | |a Law Library |b Second Floor |h KF6289.A1 T34 v.858 2012 |p 33940004194435 | ||