Daniel Ricks

affiliation not provided to SSRN

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Scholarly Papers (1)

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I Dig It, But Congress Shouldn't Let Me: Closing the IDGT Loophole

ACTEC Law Journal, Vo. 36, p. 641, 2010
Number of pages: 27 Posted: 11 Aug 2011
Daniel Ricks
affiliation not provided to SSRN
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Abstract:

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IDGT, DGT, grantor trust, tax reform, estate tax, gift tax, loophole, transter tax, 2036, intentionally defective grantor trust, installment sale, estate planning, revenue raiser, Congress, tax avoidance, GRAT, valuation discount, harmonization, Rothstein, Rev. Rul. 85-13, FLP