Friday, June 21, 2013
Beyer & Moshman: The Present and Future of Federal Income and Wealth Transfer Taxation
Gerry W. Beyer (Texas Tech) & Robert L. Moshman, Federal Income and Wealth Transfer Taxation: What Happened and What Might Happen Next:
As 2012 came to an end and 2013 began, a furious rush of legislation from Congress impacted how income and wealth transfer are taxed. Although at first it was thought these changes were “permanent”, or as permanent as anything Congress does can be, there are already serious rumblings that significant changes are on the horizon. This article begins by explaining what happened, details the current rules, and concludes with a discussion of what the future may hold.
https://taxprof.typepad.com/taxprof_blog/2013/06/beyer-maoshman-.html