Charitable remainder trusts require more than good drafting

Article Abstract:

The authors discuss charitable remainder trusts and the need for them not only to be drafted correctly but carried out, so as not to lose tax deductions.

Management, Taxation, Charitable remainder trusts, Charitable contributions, Charitable donations

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Indirect gifts failed to multiply gift tax exclusion

Article Abstract:

The authors examine several cases regarding the substance-over-form doctrine, used to determine the application of transfer taxes to multiple gifts and whether or not they ultimately benefit only a single person.

Transfer taxes, Tax exclusion, Gift tax

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Deduction offsets 'double tax' on inherited income

Article Abstract:

The authors discuss the income tax deduction generated by estate tax paid on income in respect of a decedent and the difficulties in calculating this deduction.

Estate tax, Estate taxes

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