Simplifying and Rationalizing the Federal Income Tax Law Applicable to Transfers in Divorce

118 Pages Posted: 29 Jan 2009

See all articles by Deborah A. Geier

Deborah A. Geier

Cleveland State University, Cleveland-Marshall College of Law

Date Written: January 27, 2009

Abstract

This 2002 article explores the tax consequences of transfers in divorce and suggests how the tax consequences can be both simplified and rationalized. This article was written as an "Academic Adviser" to the Joint Committee on Taxation in connection with a study mandated by Congress on the overall state of the Federal tax system (June 2000 through April 2001) and was first published at JOINT COMMITTEE ON TAXATION, STUDY OF THE OVERALL STATE OF THE FEDERAL TAX SYSTEM AND RECOMMENDATIONS FOR SIMPLIFICATION JCS-3-01, VOLUME III (ACADEMIC PAPERS), April, 2001, at 19.

Keywords: income taxation, divorce, tax simplification

JEL Classification: H20, H24

Suggested Citation

Geier, Deborah A., Simplifying and Rationalizing the Federal Income Tax Law Applicable to Transfers in Divorce (January 27, 2009). Tax Lawyer, Vol. 55, p. 363, 2002, Cleveland-Marshall Legal Studies Paper No. 1333806, Available at SSRN: https://ssrn.com/abstract=1333806

Deborah A. Geier (Contact Author)

Cleveland State University, Cleveland-Marshall College of Law ( email )

2121 Euclid Avenue, LB 138
Cleveland, OH 44115-2214
United States
216-687-2341 (Phone)
216-687-6881 (Fax)

HOME PAGE: http://facultyprofile.csuohio.edu/csufacultyprofile/detail.cfm?FacultyID=D_GEIER

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