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...
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| Main Author: | |
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| Corporate Author: | |
| Format: | Online |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
©2012-
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| Series: | Tax management portfolios ;
858 |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20858 |
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Table of Contents:
- 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