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|Additional Physical Format:||Print version:
Harvard law review.
Essays on the law of estate planning and future interests.
Cambridge, Harvard Law Review Association, 1961
|Material Type:||Document, Internet resource|
|Document Type:||Internet Resource, Computer File|
|All Authors / Contributors:||
A James Casner; Austin Wakeman Scott; David Westfall; W Barton Leach; James K Logan
|Description:||1 online resource (566 pages)|
|Contents:||Estate planning: The Internal Revenue Code of 1954: estate planning / A. James Casner --
Estate planning: marital deduction provisions of trusts / A. James Casner --
Estate planning under the Revenue Act of 1948: the regulations / A. James Casner --
Statutory apportionment of federal estate taxes --
Disclaimers in federal taxation --
Recent legislation to facilitate gifts of securities to minors --
Federal tax aspects of the obligation to support --
The use of life insurance to fund agreements providing for disposition of a business interest at death --
The expectant legatee / Austin W. Scott --
Salvaging a will after the widow renounces --
Estate planning and the widow's election / David Westfall --
Nonjudicial settlement of trustees' accounts / David Westfall. Future interests: Class gifts to others than to "heirs" or "next of kin": increase in the class membership / A. James Casner --
Construction of gifts to "heirs" and the like / A. James Casner --
Class gifts: effect of failure of class member to survive the testator / A. James Casner --
Accumulations of income at common law --
Perpetuities in a nutshell / W. Barton Leach --
The rule against perpetuities and gifts to classes / W. Barton Leach --
Perpetuities in perspective: Ending the rule's reign of terror / W. Barton Leach --
Perpetuities legislation, Massachusetts style / W. Barton Leach --
Perpetuities reform by legislation: England / W. Barton Leach --
Perpetuities: New absurdity, judicial and statutory correctives / W. Barton Leach --
Perpetuities: A standard saving clause to avoid violations of the rule / W. Barton Leach, James K. Logan.
|Other Titles:||Harvard law review.
Estate planning and future interests