Examlex
One of the major reasons for the enactment of the Federal estate tax was to prevent large amounts of wealth from being accumulated within the family unit.
Legal Encyclopedias
Comprehensive written compilations that summarize the state of the law, organized by subject matter, often used as a starting point for legal research.
Case Digests
Summaries or abstracts of legal decisions made by courts that outline the key points, intended for quick reference or research.
Persuasive Authorities
Legal sources that can influence a decision but are not binding on the court, such as cases from other jurisdictions or legal treatises.
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Having legal force or effect; obligating parties to comply with the terms set forth in a contract or agreement.
Q9: John owns and operates a real estate
Q14: For both the Federal gift and estate
Q48: Linda,who has AGI of $120,000 in 2012,contributes
Q49: If Abby's alternative minimum taxable income exceeds
Q57: The ad valorem tax on personal use
Q60: In computing the Federal taxable income of
Q74: For purposes of computing the credit for
Q80: Some (or all)of the tax credit for
Q99: Dexter established a divorce trust to benefit
Q145: In 2015 and with $100,000,Ronald establishes a