Laura Cunningham

Benjamin N. Cardozo School of Law

Professor

55 Fifth Ave.

New York, NY 10003

United States

SCHOLARLY PAPERS

4

DOWNLOADS
Rank 40,628

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Top 40,628

in Total Papers Downloads

837

CITATIONS

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Scholarly Papers (4)

1.

The FLP, the Transfer Taxes, and the Income Tax

Tax Notes, May 2010, Cardozo Legal Studies Research Paper No. 297
Number of pages: 19 Posted: 16 Apr 2010
Laura Cunningham
Benjamin N. Cardozo School of Law
Downloads 591 (35,076)

Abstract:

Family Limited Partnership, FLP, Estate Tax, Estate Tax Reform, Basis Inconsistency, Valuation Discounts

2.

Tax Reform Paul McDaniel Style: The Repeal of the Grantor Trust Rules

Cardozo Legal Studies Research Paper No. 328
Number of pages: 14 Posted: 08 Apr 2011
Laura Cunningham and Noel B. Cunningham
Benjamin N. Cardozo School of Law and New York University Law School
Downloads 211 (113,662)

Abstract:

estate tax, gift tax, grantor trust, FLP, progressivity, progressive taxation

3.

Flp Fix Must Be a Part of Transfer Tax Reform

Tax Notes, Vol. 112, No. 11, September 11, 2006
Posted: 07 Sep 2006
Laura Cunningham
Benjamin N. Cardozo School of Law

Abstract:

4.

The Story of Tufts: The 'Logic' of Taxing Nonrecourse Transactions

BUSINESS TAX STORIES, Foundation Press, 2005
Posted: 09 May 2005
Laura Cunningham and Noel B. Cunningham
Benjamin N. Cardozo School of Law and New York University Law School

Abstract: