Abstract

http://ssrn.com/abstract=980183
 
 

Citations



 


 



The World's Greatest Gift Tax Mystery Solved


Jonathan G. Blattmachr


Milbank, Tweed, Hadley & McCloy LLP

Diana S.C. Zeydel


Greenberg Traurig, LLP

Mitchell Gans


Hofstra University - School of Law


Tax Notes, Vol. 115, No. 3, April 16, 2007

Abstract:     
Jonathan G. Blattmachr, Diana S. C. Zeydel, and Mitchell M. Gans examine section 2523(b)(2)'s history and conclude that it was intended to deal with the limited situation in which the power of appointment created by the donor spouse has been conferred on the donor spouse by a third party.

Accepted Paper Series





Not Available For Download

Date posted: April 13, 2007  

Suggested Citation

Blattmachr, Jonathan G. and Zeydel, Diana S.C. and Gans, Mitchell, The World's Greatest Gift Tax Mystery Solved. Tax Notes, Vol. 115, No. 3, April 16, 2007. Available at SSRN: http://ssrn.com/abstract=980183

Contact Information

Jonathan G. Blattmachr (Contact Author)
Milbank, Tweed, Hadley & McCloy LLP ( email )
1 Chase Manhattan Plaza
New York, NY 10005
United States
212-530-5066 (Phone)
Diana S.C. Zeydel
Greenberg Traurig, LLP ( email )
1221 Brickell Avenue
Miami, FL 33131
United States
Mitchell M. Gans
Hofstra University - School of Law ( email )
121 Hofstra University
Hempstead, NY 11549
United States
(516) 463-5876 (Phone)

Hofstra University Logo

Feedback to SSRN


Paper statistics
Abstract Views: 702

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo6 in 0.297 seconds