Mr. Richard Covey, Carter, Ledyard & Milburn, New York, N.Y.-
Dr. Gerard M. Brannon, Georgetown University, Washington, D.C.
Treasury Department tax reform studies (1969)-Excerpts from portions
pertaining to estate and gift taxation.---
(For a detailed table of contents, see p. 184)
Proposals for estate and gift tax reform of selected professional
American Law Institute recommendations adopted in 1968.
Comments on resolutions :
A. The joint ownership problem...
B. The employee death benefit problem.
C. The life insurance problem.--
D. The powers-of-appointment problem..
E. The transfer-for-consumption problem.
F. The charitable gift problem.-
G. The property previously taxed problem.-
H. The generation-skipping problem..
1. The interspousal transfer problem...
J. The spousal-transfers-to-others problem..
K. The disclaimer problem.--
L. The completed versus uncompleted gift problem.
M. The rate schedule problem.-
N. Transition problems...
0. Retention of dual tax system versus change to unified
American Bankers Association :
Commentary on proposed tax reform affecting estates and trusts.-
Summary of exemption ; level of taxation, farm and closely
held businesses commentary--
Summary of basis commentary---
Summary of generation-skipping commentary-
Summary of unification commentary-
Summary of marital deduction commentary ----
Exemptions ; level of taxation; farms and closely held busi-
Appendix A : Explanation of ABA proposal imposing a tax on
certain trust transfers.--
Discussion draft on transfer tax statute and explanatory
(For a detailed table of contents, see p. 431)
American Institute of Certified Public Accountants statement of tax
policy on estate and gift tax reform..
(For a detailed table of contents, see p. 644)
Bibliography of selected articles...