No. 21-3, March 2015
Index
- From the Chair
- From the Editor-in-chief
- From the Symposium Managing Editor
- California Income Taxation of Trusts and Estates
- Appendix a California Residency Determinations
- Allocating Generation-skipping Transfer Tax Exemption
- A Proposal to Modify the Disclaimer Timing Requirements of Internal Revenue Code Section 2518
- So You Want to Be a Foreign Grantor Trust: Special Rules
- U.s. Transfer Tax System and the Non-u.s.-citizen Spouse