Jay A. Soled

Rutgers University

1 Washington Park

Newark, NJ 07901-1825

United States

SCHOLARLY PAPERS

65

DOWNLOADS
Rank 8,592

SSRN RANKINGS

Top 8,592

in Total Papers Downloads

10,300

SSRN CITATIONS

11

CROSSREF CITATIONS

3

Scholarly Papers (65)

1.

New Technologies and the Evolution of Tax Compliance

Virginia Tax Review, Vol. 39, No.3, Spring 2020, UC Irvine School of Law Research Paper No. 2020-42
Number of pages: 71 Posted: 18 May 2020
Tulane University, Rice University - Baker Institute for Public Policy, Notre Dame Law School, University of California, Irvine School of Law and Rutgers University
Downloads 797 (61,056)

Abstract:

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2.

New Prominence of Tax Basis in Estate Planning

Tax Notes, Vol. 150, p. 1569, Mar. 28, 2016, Pepperdine University Legal Studies Research Paper No. 16
Number of pages: 7 Posted: 11 Apr 2016 Last Revised: 26 May 2016
Paul L. Caron and Jay A. Soled
Pepperdine University - Rick J. Caruso School of Law and Rutgers University
Downloads 562 (95,402)

Abstract:

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Tax, Estate Planning, Estate Tax, Income Tax, Basis

3.

A New Model for Identifying Basis in Life Insurance Policies: Implementation and Deference

7 Florida Tax Review, 569 (2006), Hofstra Univ. Legal Studies Research Paper No. 06-16
Number of pages: 79 Posted: 08 Jun 2006 Last Revised: 02 Aug 2014
Jay A. Soled and Mitchell M. Gans
Rutgers University and Hofstra University - School of Law
Downloads 510 (107,549)

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Deference, Premium Financing, Tax Basis Identification

4.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
New York University School of Law, University of Michigan Law School, Stanford Law School, University of Southern California Gould School of Law, New York University School of Law, Fordham University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Law, San Francisco, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 475 (117,105)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

5.

Revisiting the Taxation of Fringe Benefits

91 Washington Law Review 761 (2016), UNC Legal Studies Research Paper No. 2679062
Number of pages: 55 Posted: 25 Oct 2015 Last Revised: 26 Jul 2016
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 460 (121,697)

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Income taxation, fringe benefits, tax policy

6.

Debunking the Basis Myth Under the Income Tax

Number of pages: 75 Posted: 08 Mar 2005
Joseph M. Dodge and Jay A. Soled
Florida State University - College of Law and Rutgers University
Downloads 445 (126,489)
Citation 2

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Funding Marital Trusts: Mistakes and Their Consequences

Real Property, Probate and Trust Law Journal, Vol. 31, No. 88, 1996
Number of pages: 80 Posted: 03 Aug 2014
Jay A. Soled, Dena Wolf and Nathan Arnell
Rutgers University, Independent and Independent
Downloads 351 (164,142)

Abstract:

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Tax

Funding Marital Trusts: Mistakes and Their Consequences

Real Property, Probate and Trust Journal, Spring 1996
Number of pages: 80 Posted: 11 Mar 2021
Jay A. Soled, Dena L. Wolf and Nathan E. Arnell
Rutgers University, Yale University and Stanford University
Downloads 45 (788,895)

Abstract:

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Marital deduction, estate tax

8.

AI, Taxation, and Valuation

108 Iowa Law Review 651 (2023), UNC Legal Studies Research Paper
Number of pages: 51 Posted: 30 Apr 2022 Last Revised: 08 May 2023
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 379 (152,046)
Citation 1

Abstract:

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Tax, taxation, tax policy, artificial intelligence, machine learning, valuation, wealth tax, tax administration, tax compliance

9.

Regulating Tax Return Preparation

58 Boston College Law Review 151 (2017), UNC Legal Studies Research Paper No. 2854186
Number of pages: 55 Posted: 20 Oct 2016 Last Revised: 01 Mar 2017
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 322 (181,553)
Citation 1

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Taxation, tax return preparers, tax software, tax compliance, behavioral law and economics, tax policy

10.

Reforming the Gift Tax and Making it Enforceable

87 Boston University Law Review, &59 (2007), Hofstra Univ. Legal Studies Research Paper No. 07-17
Number of pages: 44 Posted: 02 May 2007 Last Revised: 02 Aug 2014
Mitchell M. Gans and Jay A. Soled
Hofstra University - School of Law and Rutgers University
Downloads 316 (185,085)

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gift tax, GRAT, Qprt, 2036, retained interest, integrity of the tax based, enforcement, tax gap

11.

W(H)Ither the Tax Gap?

Number of pages: 46 Posted: 02 Jun 2017
Jay A. Soled and James Alm
Rutgers University and Tulane University
Downloads 293 (200,552)

Abstract:

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Tax Gap, Income Tax

12.

Sales to Grantor Trusts: A Case Study of What the IRS and Congress Can Do to Curb Aggressive Transfer Tax Techniques

Tennessee Law Review, Vol. 78, pp. 973-1013, 2011
Number of pages: 42 Posted: 02 Mar 2012
Jay A. Soled and Mitchell M. Gans
Rutgers University and Hofstra University - School of Law
Downloads 292 (201,284)

Abstract:

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13.

Elimination of the Deduction for Business Entertainment Expenses

Tax Notes, Vol. 123, No. 6, pp. 757-764, May 11, 2009, The Shelf Project
Number of pages: 9 Posted: 03 Dec 2009
Richard Schmalbeck and Jay A. Soled
Duke University School of Law and Rutgers University
Downloads 279 (210,901)
Citation 1

Abstract:

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business entertainment deduction

14.

Automation and the Income Tax

Columbia Journal of Tax Law, Vol. 10, No. 1, 2018, UNC Legal Studies Research Paper
Number of pages: 48 Posted: 27 Jan 2019
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 245 (240,104)

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tax policy, automation, technology, taxation, income tax, capital gains tax

15.

Advocating A Carryover Tax Basis Regime

93 Notre Dame Law Review 109 (2017), UNC Legal Studies Research Paper, Duke Law School Public Law & Legal Theory Series No. 2017-27
Number of pages: 46 Posted: 20 Mar 2017 Last Revised: 01 Dec 2017
Duke University School of Law, Rutgers University and University of North Carolina School of Law
Downloads 245 (240,104)
Citation 1

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Taxation, estate tax, tax policy, step-up in basis, section 1014

16.

Tax Shelter Malpractice Cases and Their Implications for Tax Compliance

Number of pages: 73 Posted: 06 Aug 2008
Jay A. Soled
Rutgers University
Downloads 231 (254,217)
Citation 1

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Tax Shelter, Attorney Malpractice, Accountant Malpractice

17.

Disclosing Audit Risk to Taxpayers

Virginia Tax Review, Vol. 36, No. 3, 2017
Number of pages: 26 Posted: 14 Aug 2017
Michael B. Lang and Jay A. Soled
Chapman University, The Dale E. Fowler School of Law and Rutgers University
Downloads 218 (268,507)

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Tax Return Preparation, Audit Risk

18.

The Federal Estate Tax Exemption and the Need for Its Reduction

47 Florida State University Law Review 649 (2020)
Number of pages: 30 Posted: 11 Mar 2021
Jay A. Soled
Rutgers University
Downloads 213 (274,349)

Abstract:

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estate tax, estate tax exemption

19.

The Internal Revenue Code and Automobiles: A Case Study of Taxpayer Noncompliance

Florida Tax Review, Vol. 14, No. 10, 2013
Number of pages: 48 Posted: 09 Jan 2014
James Alm and Jay A. Soled
Tulane University and Rutgers University
Downloads 201 (289,459)

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Tax Gap, Automobiles

20.

Rethinking the Penalty for the Failure to File Gift Tax Returns

Tax Notes, Vol. 141, No. 7, 2013, Rutgers School of Law-Newark Research Paper No. 137, Pepperdine University Legal Studies Research Paper No. 2014/2
Number of pages: 6 Posted: 06 Dec 2013 Last Revised: 28 Dec 2014
Rutgers University, Pepperdine University - Rick J. Caruso School of Law, Rutgers University School of Law and Duke University School of Law
Downloads 183 (314,986)

Abstract:

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gift tax, penalty

21.

Predictive Analytics and the Tax Code

Florida State University Law Review, Forthcoming
Number of pages: 48 Posted: 10 May 2023
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina School of Law
Downloads 169 (338,160)

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tax, tax policy, taxation, predictive analytics, artificial intelligence, big data, tax penalties, tax compliance

22.

The $250 Billion Price Tag Associated with Gift Tax Repeal

Number of pages: 11 Posted: 22 Feb 2017
Jay A. Soled
Rutgers University
Downloads 159 (356,105)

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23.

Revisiting the Tax Treatment of Alimony

Kansas Law Review, 2023, Rutgers Law School Research Paper
Number of pages: 37 Posted: 20 Mar 2023
Tessa Davis, Amy Soled and Jay A. Soled
University of South Carolina School of Law, Rutgers, The State University of New Jersey - Rutgers Law School and Rutgers University
Downloads 155 (363,786)

Abstract:

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24.

Multibillion-Dollar Tax Questions

84 Ohio State Law Journal 895, UNC Legal Studies Research Paper No. 4375216
Number of pages: 58 Posted: 06 Mar 2023 Last Revised: 24 Feb 2024
Tulane University, Rutgers University and University of North Carolina School of Law
Downloads 154 (365,711)

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tax, tax policy, taxation, behavioral law and economics, behavioral economics, nudges, tax compliance

Gift and Estate Taxes: The Case for Deunification

Harvard Journal on Legislation, Vol. 57, No. 439, 2020, Rutgers Law School Research Paper No. Forthcoming
Number of pages: 42 Posted: 15 Mar 2021
Jay A. Soled
Rutgers University
Downloads 96 (526,102)

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Gift and Estate Taxes: The Case for Deunification

Number of pages: 42 Posted: 18 Jun 2020 Last Revised: 10 Mar 2021
Jay A. Soled
Rutgers University
Downloads 45 (788,895)

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26.

Trump and a Populist Tax Agenda?

Tax Notes, Vol. 154, No. 9, 2017, UNC Legal Studies Research Paper
Number of pages: 4 Posted: 05 Apr 2017
Rutgers University, Tulane University and University of North Carolina School of Law
Downloads 140 (394,837)

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Taxation, Tax Policy, Carryover Basis

27.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018 Last Revised: 01 Sep 2021
New York University School of Law, University of Michigan Law School, New York University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, Stanford Law School, University of Richmond - School of Law, University of Pennsylvania Carey Law School, Yale University - Law School, University of Virginia School of Law, Kelley School of Business, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 129 (420,812)

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tax, taxation, public, policy, law, sales, use, state, export, multistate, amicus brief, Supreme Court, jurisprudence, stream of export, constitutional, constitution, commerce, due process, import-export, interstate, clause, stare decisis

28.

A New Carryover Tax Basis Regime for Marketable Securities

Tax Notes, Vol. 154, No. 7, Feb. 2017, UNC Legal Studies Research Paper No. 2932272
Number of pages: 15 Posted: 29 Mar 2017
Rutgers University, Tulane University and University of North Carolina School of Law
Downloads 120 (444,704)

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Taxation, Tax Policy, Carryover Basis

29.

Related Parties and the Need to Bridge the Gap between the Income Tax and Transfer Tax Systems

62 Alabama Law Review 405 (2011), Hofstra Univ. Legal Studies Research Paper No. 2014-19
Number of pages: 37 Posted: 03 Aug 2014 Last Revised: 17 Dec 2014
Jay A. Soled and Mitchell M. Gans
Rutgers University and Hofstra University - School of Law
Downloads 117 (453,113)

Abstract:

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Tax

30.

Amicus Brief of Tax Scholars in Support of Appellants

Number of pages: 17 Posted: 01 Oct 2020 Last Revised: 16 Jun 2021
Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, George Washington University Law School, Fordham University School of Law, Pepperdine University - Rick J. Caruso School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Brooklyn Law School, University of Missouri School of Law, Stanford Law School, University of Richmond - School of Law, University of Southern California Gould School of Law, University of Connecticut - School of Law, University of California, Davis - School of Law, New York University School of Law, Rutgers University, University of North Carolina School of Law and Brookings Institution - Governance Studies
Downloads 106 (487,257)

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Taxation, Initiative, Voter

31.

Workplace Transformation and Its Tax Compliance Implications

Number of pages: 40 Posted: 20 Sep 2021
Jay A. Soled
Rutgers University
Downloads 101 (504,221)

Abstract:

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Tax Compliance

32.

Upstream Tax Planning: A Case Study of Why Congress Should Institute a General Anti-Abuse Rule?

99 North Carolina Law Review 643 (2021)
Number of pages: 42 Posted: 07 Apr 2021
Jay A. Soled
Rutgers University
Downloads 100 (507,606)

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Tax Abuse

33.

Gift Taxes, Valuation, and the Need for Quarterly Information Returns

Tax Notes, Vol. 136, No. 7, 2012
Number of pages: 4 Posted: 20 Aug 2012
Jay A. Soled and Bridget J. Crawford
Rutgers University and Pace University School of Law
Downloads 100 (507,606)

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gift tax, gifts, tax returns, closely held business interests, small business, tax compliance

34.

Substance Over Form in Transfer Tax Adjudication

Loyola of Los Angeles Law Review, Forthcoming, Duke Law School Public Law & Legal Theory Series No. 2022-31
Number of pages: 37 Posted: 25 May 2022
Jay A. Soled and Richard Schmalbeck
Rutgers University and Duke University School of Law
Downloads 98 (514,434)

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Estate Tax, Substance Over Form

35.

Reimagining the Estate Tax in the Automation Era

UC Irvine Law Review, Vol. 9:787, 2019
Number of pages: 44 Posted: 06 Jun 2019
Jay A. Soled
Rutgers University
Downloads 93 (532,290)

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Estate Tax, Automation

36.

Exploring and (Re)Defining the Boundaries of the Cohan Rule

Temple Law Review, Vol. 79, p. 939, 2007
Number of pages: 36 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 88 (551,102)

Abstract:

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Tax

37.

The Estate Tax Should Not Apply to Domestic Stock Owned by NRAs

Quinnipiac Probate Law Journal, Vol. 34, No. 2, 2021
Number of pages: 14 Posted: 09 Apr 2021
Jay A. Soled
Rutgers University
Downloads 87 (554,958)

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Nonresident aliens, 2104, estate tax

38.

The Minimum Distribution Rules and Their Critical Role in Controlling the Floodgates of Qualified Plan Wealth

BYU Law Review, Vol. 2000, No. 2, P. 587
Number of pages: 39 Posted: 20 Oct 2000 Last Revised: 02 Aug 2014
Jay A. Soled and Bruce A. Wolk
Rutgers University and University of California, Davis - School of Law
Downloads 84 (566,906)

Abstract:

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39.

Transfer Tax Valuation Issues, the Game Theory, and Final Offer Arbitration: A Modest Proposal for Reform

Arizona Law Review, Vol. 39, No. 282, 1997
Number of pages: 29 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 78 (591,992)

Abstract:

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Tax

40.

Implications of Discovering Unreported Income, Improper Deductions, and Hidden Assets Upon a Taxpayer's Death

Georgia Law Review, Vol. 44, p. 697, 2010
Number of pages: 42 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 75 (605,002)

Abstract:

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Tax

41.

Homage to Information Returns

Virginia Tax Review, Vol. 27, p. 371, 2007
Number of pages: 28 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 68 (638,013)

Abstract:

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Tax

42.

The Public Policy Doctrine and Drawing the Line between Permissible and Impermissible Tax-Savings Clauses

80 Tennessee Law Review 655 (2013), Hofstra Univ. Legal Studies Research Paper No. 2014-22
Number of pages: 55 Posted: 03 Aug 2014 Last Revised: 17 Dec 2014
Jay A. Soled and Mitchell M. Gans
Rutgers University and Hofstra University - School of Law
Downloads 64 (658,130)

Abstract:

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Tax

43.

Determining an Asset's Tax Basis in the Absence of A Meaningful Transfer Tax Regime

10 Colum J. Tax L 49, 2018, Duke Law School Public Law & Legal Theory Series No. 2019-34
Number of pages: 23 Posted: 07 May 2019
Jay A. Soled and Richard Schmalbeck
Rutgers University and Duke University School of Law
Downloads 63 (663,354)

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Tax, Tax Basis, Estate Tax

44.

The Sale of Donors’ Eggs: A Case Study of Why Congress Must Modify the Capital Asset Definition

UC Davis Law Review, Vol. 32, p. 919, 1999
Number of pages: 46 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 61 (673,883)
Citation 1

Abstract:

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Tax

45.

Reforming the Grantor Trust Rules

Notre Dame Law Review, Vol. 76, p. 375, 2001
Number of pages: 49 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 61 (673,883)
Citation 1

Abstract:

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Tax

46.

A Proposal to Make Credit Shelter Trusts Obsolete

Tax Lawyer, Vol. 51, No. 81, 1997
Number of pages: 26 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 58 (690,173)

Abstract:

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Tax

47.

Use of Judicial Doctrines in Resolving Transfer Tax Controversies

Boston College Law Review, Vol. 52, p. 587, 2001
Number of pages: 32 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 58 (690,173)

Abstract:

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Tax

48.

The Nation's Transfer Tax Regime and the Tax Gap

Oklahoma Law Review, Vol. 76, No. 699, 2024
Number of pages: 33 Posted: 30 Apr 2024
Jay A. Soled
Rutgers University
Downloads 57 (695,582)

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Transfer Tax, Tap Gap

49.

Third-Party Civil Tax Penalties and Professional Standards

Wisconsin Law Review, Vol. 2004-6, p. 1611, 2004
Number of pages: 46 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 52 (724,890)

Abstract:

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Tax

50.

The Strange and Curious Tax Treatment of Investment Expenses

Villanova Law Review, Vol. 67, No. 101, 2022
Number of pages: 34 Posted: 06 May 2022
Jay A. Soled and Mallory Morris
Rutgers University and affiliation not provided to SSRN
Downloads 51 (731,154)

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Tax, Investment Expense

51.

A Proposal to Lengthen the Tax Accounting Period

14 American Journal of Tax Policy 35 (1997)
Number of pages: 41 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 49 (743,734)
Citation 2

Abstract:

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Tax

52.

Taxation of Employer-Provided Health Coverage: Inclusion, Timing, and Policy Issues

Virginia Tax Review, Vol. 15, p. 447, 1996
Number of pages: 42 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 47 (756,636)

Abstract:

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Tax

53.

Cremating Transfer Taxes: Is There Hope for a Resurrection?

Wake Forest Law Review, Vol. 34, No. 229, 1999
Number of pages: 28 Posted: 03 Aug 2014
Jay A. Soled and Charles Davenport
Rutgers University and Rutgers University School of Law
Downloads 46 (763,255)

Abstract:

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Tax

54.

Call for the Gradual Phase-Out of All Paper Information Statements

10 Florida Tax Review 345 (2010)
Number of pages: 32 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 46 (763,255)

Abstract:

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Tax

55.

Surrogate Taxation and the Second-Best Answer to the In-Kind Benefit Valuation Riddle

Brigham Young University Law Review, 153, 2012
Number of pages: 39 Posted: 23 May 2019
Jay A. Soled
Rutgers University
Downloads 45 (770,052)

Abstract:

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Tax

56.

Many Unhappy Returns: Estate Tax Returns of Married Decedents

Virginia Tax Review, Vol. 21, P. 361, 2002
Number of pages: 27 Posted: 24 Jun 2002 Last Revised: 28 Dec 2014
Richard Schmalbeck and Jay A. Soled
Duke University School of Law and Rutgers University
Downloads 44 (776,939)

Abstract:

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57.

Unmasking and Deterring Congressional and Taxpayer Opportunism

Connecticut Law Review, Vol. 31, p. 205, 1998
Number of pages: 33 Posted: 03 Aug 2014
Jay A. Soled
Rutgers University
Downloads 41 (798,396)

Abstract:

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Tax

58.

Reassigning and Assessing the Role of the Gift Tax

Boston University Law Review, Spring 2003
Number of pages: 29 Posted: 13 Mar 2003 Last Revised: 02 Aug 2014
Jay A. Soled
Rutgers University
Downloads 33 (861,429)

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59.

Drought Damage to Business and Personal Property and Its Tax Implications

Journal of Taxation, March 2014
Posted: 03 Jun 2019
Rutgers University, affiliation not provided to SSRN, affiliation not provided to SSRN and affiliation not provided to SSRN

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Drought, taxation

60.

Inflated Tax Basis and the Quarter-Trillion-Dollar Revenue Question

Posted: 21 Jan 2005
Joseph M. Dodge and Jay A. Soled
Florida State University - College of Law and Rutgers University

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61.

Tax Professionals Behaving Badly

Tax Notes, Vol. 105, No. 2, October 11, 2004
Posted: 09 Oct 2004 Last Revised: 15 May 2019
Sheldon D. Pollack and Jay A. Soled
University of Delaware and Rutgers University

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62.

Tax Consequences Associated with Quid Pro Quo 'Charitable' Contributions

Posted: 08 Mar 2004
Jay A. Soled
Rutgers University

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63.

Applying the Use-it-Or-Lose-it Philosophy to the Lifetime Gift Tax Exemption

Posted: 10 May 2003
Jay A. Soled
Rutgers University

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64.

Unnecessary Estate Tax Returns: Removing the Residue of the 'Widow's Tax'

Posted: 14 Jan 2002
Richard Schmalbeck and Jay A. Soled
Duke University School of Law and Rutgers University

Abstract:

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65.

Carryover Basis Election at Death

Posted: 28 Dec 2000
Jay A. Soled
Rutgers University

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