TAXATION
Federal Estate and Gift Tax Project
Federal Estate and Gift Taxation: Recommendations of The American Law Institute and Reporters’ Studies
xxxiv, 589 pp., 1969, Order Code 5050, Was $35. NOW $15. -- Order this item
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This volume contains the following Recommendations of the Institute and Reporters’ Studies:
Recommendations of The American Law Institute with Respect to Federal Estate and Gift Taxation: Resolutions Adopted; Comments on Resolutions (57 pp.).
Reporter’s Study of Dual Tax System and Unified Tax, by A. James Casner: Historical Background of Estate and Gift Taxation; Evaluation of Recommendations for Change; Proposal in Regard to a Unified Tax and Proposal in Regard to a Modified Dual Tax System; Appendices (388 pp.).
Reporter’s Study of the Accessions Tax System, by William D. Andrews; Claims for an Accessions Tax; Criticisms of the Accessions Tax Proposal; The Accessions Tax Proposal; Appendices (143 pp.).
A. James Casner,
Law School of Harvard University, Cambridge, Massachusetts, Reporter [Deceased 1990]; William D. Andrews, Law School of Harvard University, Cambridge, Massachusetts, Associate Reporter (for the Accessions Tax Proposal).Consultants:
John H. Alexander, New York, New York; Boris I. Bittker, Yale Law School, New Haven, Connecticut; Walter J. Blum, University of Chicago Law School, Chicago, Illinois; Marvin K. Collie, Houston, Texas [from 1965]; Stephen Dean, Orlando, Florida [from 1965]; Vester T. Hughes, Jr., Dallas, Texas [from 1966]; Robert Kramer, George Washington University Law School, Washington, District of Columbia; James B. Lewis, New York, New York [from 1966]; Alan H. Polasky, University of Michigan Law School, Ann Arbor, Michigan; Joseph T. Sneed, Stanford University School of Law, Palo Alto, California; Laurens Williams, Washington, District of Columbia; David Westfall, Law School of Harvard University, Cambridge, Massachusetts (Assistant Reporter until March 1966); James P. Johnson, Chicago, Illinois [Consultant, Deceased 1965]; The Tax Advisory Group.Study and Other Drafts
Study Draft No. 1: Unified Transfer Tax
xxxix, 191 pp., 1965, Order Code 5047, $5 -- Order this itemStudy Draft No. 2: The Unified Transfer Tax Proposal; Proposed Revision of the Dual Tax System; The Accessions Tax Proposal
lvii, 393 pp., 1966, Order Code 5048, $10 -- Order this itemMajor Problems in Federal Estate and Gift Taxation and Recommendations in Reference Thereto
xviii, 111 pp., 1968, Order Code 5049, $3.50 -- Order this item