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Essays on the law of estate planning and future interests,

Publisher: Cambridge, Harvard Law Review Association, 1965.
Edition/Format:   Print book : EnglishView all editions and formats
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Additional Physical Format: Online version:
Harvard law review.
Essays on the law of estate planning and future interests.
Cambridge, Harvard Law Review Association, 1965
(OCoLC)652190665
Document Type: Book
OCLC Number: 2369487
Notes: Cover title: Estate planning and future interests.
Description: 568 pages 26 cm
Contents: 1. Estate planning. The Internal Revenue Code of 1954: estate planning / A. James Casner --
Estate planning --
marital deduction provisions of trusts / A.J. Casner --
Estate planning under the Revenue Act of 1948 --
the regulations / A.J. Casner --
Statutory appointment 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 / D. Westfall 2. 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.J. Casner --
Class gifts --
effect of failure of class member to survive the testator / A.J. Casner --
Accumulation of income at common law --
Perpetuities in a nutshell / W. Barton Leach --
The rule against perpetuities and gifts to classes / W.B. Leach --
Perpetuities in perspective: ending the rule's reign of terror / W.B. Leach --
Perpetuities: the nutshell revisited / W.B. Leach --
Perpetuities reform by legislation: England / W.B. Leach --
Perpetuities: new absurdity, judicial and statutory correctives / W.B. Leach --
Perpetuities: a standard saving clause to avoid violations of the rule / W.B. Leach, James K. Logan.
Other Titles: Harvard law review.
Estate planning and future interests
Responsibility: selected from the pages of the Harvard law review.

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