Abstract

http://ssrn.com/abstract=1086118
 
 

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Pay Now, Die Later


Joel S. Newman


Wake Forest University - School of Law


Tax Notes, Vol. 80, No. 6, 1998
Wake Forest Univ. Legal Studies Paper No. 1086118

Abstract:     
The story of the enactment of Internal Revenue Code Section 685, which facilitates separate taxation of pre-need funeral trusts. The enactment of Section 685 was a mistake. it stems from the failure of Congress, and especially the staffs of the tax-writing committees, to understand what was truly at stake.

Number of Pages in PDF File: 6

Keywords: taxation, funerals, trusts

JEL Classification: H24

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Date posted: January 22, 2008  

Suggested Citation

Newman, Joel S., Pay Now, Die Later. Tax Notes, Vol. 80, No. 6, 1998; Wake Forest Univ. Legal Studies Paper No. 1086118. Available at SSRN: http://ssrn.com/abstract=1086118

Contact Information

Joel S. Newman (Contact Author)
Wake Forest University - School of Law ( email )
P.O. Box 7206
Winston-Salem, NC 27109
United States
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