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

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