Download This PaperCurrent Estate Planning Topics - Marital Deduction Pitfalls: Part I
Journal of Agriculture Tax and Law, Vol. 12, p. 363, 1991
10 Pages Posted: 26 Feb 2012
Date Written: February 25, 1991
Abstract
This article addresses the deduction for marital transfers under the United States estate tax. This is by far the most important deduction under the estate tax, and loss of the deduction can be very damaging to families. The author describes 14 common errors that can disqualify a transfer, possibly resulting in a very substantial estate tax liability.
Suggested Citation: Suggested Citation
Dickinson, Martin B., Current Estate Planning Topics - Marital Deduction Pitfalls: Part I (February 25, 1991). Journal of Agriculture Tax and Law, Vol. 12, p. 363, 1991, Available at SSRN: https://ssrn.com/abstract=2011241
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