Two Years' Worth of Estate and Gift Tax Law Review Articles
Tax Notes, Vol. 151, 2016
2016
- 2,105Usage
- 1Mentions
Metric Options: CountsSelecting the 1-year or 3-year option will change the metrics count to percentiles, illustrating how an article or review compares to other articles or reviews within the selected time period in the same journal. Selecting the 1-year option compares the metrics against other articles/reviews that were also published in the same calendar year. Selecting the 3-year option compares the metrics against other articles/reviews that were also published in the same calendar year plus the two years prior.
Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
Paper Description
Legal scholarship produced by law professors can be of great use to tax practitioners and policymakers. In the Tax Notes tradition of publishing "Law Review Summaries," Professor Crawford reviews five estate and gift tax articles from each of 2015 and 2014 that were published in student-run law reviews and which are likely to be of interest to tax professionals. The articles from 2015 are: (1) Steven J. Arsenault, "Grantor Retained Annuity Trusts: After $100 Billion, It's Time to Solve the Great GRAT Caper," 63 Drake L. Rev. 373 (2015); (2) Stephanie R. Hoffer, "Making the Law More ABLE: Reforming Medicaid for Disability," 76 Ohio St. L.J. 1255 (2015); (3) Sergio Pareja, "How the Über-Wealthy Benefit From Investing Outside Retirement Plans (and How You Can Too)," 64 Cath. U. L. Rev. 563 (2015); (4) Margaret Ryznar, "The Odd Couple: The Estate Tax and Family Law," 76 La. L. Rev. 523 (2015); (5) Reid Kress Weisbord, "Trust Term Extension," 67 Fla. L. Rev. 73 (2015). The articles from 2014 are: (1) Mark L. Ascher, "Federalization of the Law of Charity," 67 Vand. L. Rev. 1581 (2014); (2) Naomi Cahn, "Probate Law Meets the Digital Age," 67 Vand. L. Rev. 1697 (2014); (3) Rebecca N. Morrow, "Valuation in Light of Uncertainty: How Stock Option Pricing Models Can Inform More Accurate Valuation Discounts for Built-In Gains," 102 Ky. L.J. 653 (2014); (4) Jeffrey Schoenblum, "Strange Bedfellows: The Federal Constitution, Out-of-State Nongrantor Accumulation Trusts, and the Complete Avoidance of State Income Taxation," 67 Vand. L. Rev. 1945 (2014); (5) Jacob L. Todres, "Bad Tax Shelters -- Accountability or the Lack Thereof: Ten Years of Tax Malpractice," 66 Baylor L. Rev. 602 (2014).
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