Transfer Taxation without Transfer: Reflections on Employer-Provided Death Benefits, Section 2039, Disclaimers, New Forms of Wealth, and the Evolution of the Federal Estate Tax

Authors

Edward A. Zelinsky, Benjamin N. Cardozo School of LawFollow

Publication Date

1984

Journal

Tulane Law Review

Volume

58

Issue

4

First Page

974

Last Page

1044

Publisher

Tulane University School of Law

Keywords

Taxation--Transnational, Taxation, Community Property, Domestic Relations, Criminal Law and Procedure

Disciplines

Criminal Law | Criminal Procedure | Law | Taxation-Transnational | Tax Law

Recommended Citation

Edward A. Zelinsky, Transfer Taxation without Transfer: Reflections on Employer-Provided Death Benefits, Section 2039, Disclaimers, New Forms of Wealth, and the Evolution of the Federal Estate Tax, 58 Tul. L. Rev. 974 (1984).
https://larc.cardozo.yu.edu/faculty-articles/906