Use of Judicial Doctrines in Resolving Transfer Tax Controversies
32 Pages Posted: 3 Aug 2014
Date Written: August 1, 2001
The striking difference in the outcomes in two transfer tax cases involving similar circumstances raises an important question: what role, if any, should judicial doctrines play in resolving transfer tax controversies? This article traces the development of judicial doctrines in the sphere of income tax controversies and discusses the role these doctrines have played, and should play, in resolving transfer tax controversies. It concludes that judicial doctrines should serve only a limited role in resolving transfer tax controversies, and that this limited role should be taken into account by the Internal Revenue Service when it enforces compliance, by taxpayers when they plan their estates, and by Congress when it crafts transfer tax legislation.
JEL Classification: K34
Suggested Citation: Suggested Citation
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Las Doctrinas Judiciales Norteamericanas De Anti-Abuso Fiscal (Con Especial Consideración a La Reciente Codificación De La Doctrina Sobre La Sustancia Económica) Y La Doctrina Sobre Los Acuerdos Artificiales Aplicable En La Unión Europea (Anti-Tax Avoidance Doctrines in the US and the EU)