The Economic Recovery Tax Act of 1981
Subtitle: New Orleans supplement ; ALI-ABA course of study materials
By: cosponsored by the ABA Sections of Taxation and of Real Property, Probate, and Trust Law.
Contributors: American Bar Association. Section of Taxation.; American Bar Association. Section of Real Property, Probate, and Trust Law.; American Law Institute-American Bar Association Committee on Continuing Professional Education.
Publisher: American Law Institute-American Bar Association, Committee on Continuing Professional Education
Published: 1981
Place of publication: [Philadelphia, Pa.] (4025 Chestnut St., Philadelphia 19104)
Language: eng
Number of pages: 257
Subjects: Taxation -- Law and legislation -- United States.
Notes: "C669."
Table of contents: title: Tax straddles / by Mark L. McConaghy; title: Miscellaneous provisions of 1981 ERTA affecting estate planning / by James M. Trapp; title: Estate liquidity planning / by Cym H. Lowell; title: 1981 changes to the marital deduction / by Jonathan G. Blattmachr; title: New marital deduction strategies / by Dave L. Cornfeld; title: Incentive stock options / by Richard B. Stanger; title: Lifetime transfers after 1981 / by L. Henry Gissel, Jr. and Sherwin P. Simmons; title: Use of old planning techniques under New Law / by John R. Cohan and J. Thomas Eubank; title: Drafting for the marital deduction / by Mark L. Ascher and Joseph Kartiganer.